TY - JOUR AU - Azimi Yancheshmeh, Majid AU - Eftekharifar, Siavash AU - Farhadi, Maryam AU - Sadeqi, Mohsen TI - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals JO - Financial Accounting and Auditing Research VL - 16 IS - 64 SP - 295 EP - 328 PY - 2024 DO - https://sanad.iau.ir/fa/Article/1073356 ER -