<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">D. Balios</style></author><author><style face="normal" font="default" size="100%">Katsikis, V.N.</style></author><author><style face="normal" font="default" size="100%">Naoum, V. C</style></author><author><style face="normal" font="default" size="100%">Zaroulea, T.</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">&lt;span style=&quot;color: #000000; font-family: SegoeWP, sans-serif; font-size: 16px; text-align: justify;&quot;&gt;The effect of industry level characteristics and cross-country differences on earnings management: A European comparative perspective&lt;/span&gt;</style></title><secondary-title><style face="normal" font="default" size="100%">Journal of Governance &amp; Regulation</style></secondary-title></titles><dates><year><style  face="normal" font="default" size="100%">2024</style></year></dates><urls><web-urls><url><style face="normal" font="default" size="100%">https://doi.org/10.22495/jgrv13i2siart16</style></url></web-urls></urls><volume><style face="normal" font="default" size="100%">13</style></volume><pages><style face="normal" font="default" size="100%">403-418</style></pages><language><style face="normal" font="default" size="100%">eng</style></language><issue><style face="normal" font="default" size="100%">2</style></issue></record></records></xml>