The Department of Business and Accounting, Muscat College is thrilled to announce that a group of talented students collaborated with their lecturers and presented a research paper titled, “Business Strategy and Earnings Management: Financial vs Non-Financial Firms”. We are proud of our brilliant UMPSA undergraduate students – Taqwa Al Maawali, Omar Nasser Khamis Al Hashar and Noof Al Alawi who worked hard on the research project along with Dr. Tamanna Dalwai, Ms. Syeeda Shafiya Mohammadi, and Dr. Maroua Ben Maaouia. The paper was confidently presented by Taqwa Al Maawali at The International Conference on Business and Technology (ICBTISTANBUL’2023) organized by EuroMid Academy of Business and Technology, Istanbul, Turkey on 27th and 28th May 2023. Muscat College celebrates their accomplishment and wishes them all the best to be career-ready and lifelong learners.