@article{ author = {Azimi Yancheshmeh, Majid, Eftekharifar, Siavash, Farhadi, Maryam, Sadeqi, Mohsen}, title = {The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals}, journal = {Financial Accounting and Auditing Research}, year = {2024}, volume = {16}, issue = {64}, pages = {295-328}, doi = {https://sanad.iau.ir/fa/Article/1073356}, url = {https://sanad.iau.ir/fa/Article/1073356} }