“The Impact of Digital Technology in Accounting Processes on Earnings Management Practices in Commercial Banks: A Standard Applied Study on Commercial Banks Operating in the Green Mountain Region (2021-2025)”. Comprehensive Journal of Science 11, no. 41 (August 15, 2026): 1977–1983. Accessed August 31, 2026. https://cjos.histr.edu.ly/index.php/journal/article/view/2378.