Dr. Elias Montreval (2025) “Managerial Discretion, Non-GAAP Reporting, and Global Accounting Comparability: Behavioral, Governance, and Standardization Perspectives”, International Journal of Modern Medicine, 4(11), pp. 34–39. Available at: https://intjmm.com/index.php/ijmm/article/view/87 (Accessed: 1 March 2026).