%0 Journal Article %A Sangin Ghasr, Maryam, Heidarzadeh Hanzaei, Alireza %T Investigation the Effect of Board Characteristics and External Auditing Quality on Accruals Based Earnings Management %J Journal of Development & Evolution Mnagement %V 11 %N 0 %P 385-393 %D 2020 %R %U https://sanad.iau.ir/fa/Article/948551