TY - JOUR AU - soleimanian, gholamreza AU - foroughi, daruosh AU - amiri, hadi TI - Explain the anomalies of accruals and financial constraints through value and momentum factors And test performance with GRS test at Tehran stock exchange JO - Financial Engineering and Portfolio Management VL - 11 IS - 43 SP - 363 EP - 393 PY - 2020 DO - ER -