@article{ author = {Nasirzadeh, Farzaneh, Salehi Vaziri, Seyed Mohsen}, title = {Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals}, journal = {Financial Accounting and Auditing Research}, year = {2023}, volume = {15}, issue = {60}, pages = {55-78}, doi = {10.30495/faar.2023.707967}, url = {https://sanad.iau.ir/fa/Article/1073702} }