@article{
  author = {Saadati, Ehsan, Yazdani, Shahreh, khan mohammadi, Mohammad hamed, Gorjizadeh, Davoud},
  title = { Presenting a model for opportunistic earnings management: factors, motivations and techniques },
  journal = {Management Accounting},
  year = {2025},
  volume = {17},
  issue = {63},
  pages = {-},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1119837}
}