Chtaoui Abderrahim, Darif Morad, Benhrimida Mohamed,  Sadiki Ahmed, Farrat Outmane and Hajji Zouhair 2024. The Manipulation Of Financial Statements: A Theoretical Explanation. Educational Administration: Theory and Practice. 30, 4 (Apr. 2024), 3225 – 3231. DOI:https://doi.org/10.53555/kuey.v30i4.1997.