List of Articles ناهنجاری اقلام تعهدی Open Access Article Abstract Page Full-Text 1 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model Arsalan Esmaeli Hamidreza Gholamnia Roshan 10.30495/faar.2023.699790 Open Access Article Abstract Page Full-Text 2 - The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds حسن چناری Roya Darabi DOI: 10.30495/JDAA.1403.1079759