%0 Journal Article %A Saadati, Ehsan, Yazdani, Shahreh, khan mohammadi, Mohammad hamed, Gorjizadeh, Davoud %T Presenting a model for opportunistic earnings management: factors, motivations and techniques %J Management Accounting %V 17 %N 63 %P - %D 2025 %R %U https://sanad.iau.ir/fa/Article/1119837