List of Articles discretion Open Access Article Abstract Page Full-Text 1 - Accounting flexibility and managers' optimism: Test of management discretion theory Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad Open Access Article Abstract Page Full-Text 2 - Cash from operations and earnings management: K-S model test حمید رضا بزاززاده منصور دهقان Open Access Article Abstract Page Full-Text 3 - The Relationship between Real Earnings Management Activities and Future Performance of the Listed Companies in Tehran Stock Exchange علی سعیدی نرگس حمیدیان حامد ربیعی Open Access Article Abstract Page Full-Text 4 - Investigate earnings management at the sensitive earnings amounts’ threshold of companies with high financial leverage SARA shafiee hamidreza kordlouie shadi shahverdiani maziyar ghasemi 10.30495/jma.2022.20206 Open Access Article Abstract Page Full-Text 5 - Analyzing the components of conflict in the behavioral discretion of street level bureaucrats with organizational policies (Study case: pre-hospital emergency and accident management center of Gilan province) seyed mohammad mehdi baki hashemi 10.30495/jisds.2023.73658.11901 Open Access Article Abstract Page Full-Text 6 - The relationship of human dignity and its impact on the formation of consumer rights in Imamieh jurisprudence And the laws and regulations of , govermental discretionery punishments با برنامه Google بگویید «Translate love into French»/«ترجمه عشق به فرانسوی». نه، متشکرمبرنامه را امتحان کنید به زبان دیگری با افراد صحبت کنید. نه، متشکرمبرنامه arsalan miri جلال ایران منش ابراهیم تقی زاده جلال سلطان احمدی Open Access Article Abstract Page Full-Text 7 - Quiddity of Authorized Discretionary Punishment in Jurisprudence and Islamic Penal Code Farzane Hekmatnejad masoud raei javad panjepour Open Access Article Abstract Page Full-Text 8 - Analysing Criminology of Attempt to theft in Statutory law ant Islamic Law Kiyomars Kalantari Hossein Kalantari Open Access Article Abstract Page Full-Text 9 - Evaluating the Effect of Financial Health Indexes from the Aspect of Inhibiting and Opportunistic Behaviors of Income Management in Companies with Different Investment Opportunities Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani Open Access Article Abstract Page Full-Text 10 - Comparison between Linear and Non-Linear Models of Estimating Discretionary Accruals applying Type I Error Monte Carlo Simulation Method Vahid Rohollahi SeyedAbbas Hashemi Maryam Sharifdoust Maryam Farhadi Open Access Article Abstract Page Full-Text 11 - 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 12 - Selecting the optimal model for impact of external financing variables on voluntary discretionary accruals in companies with high and low investment opportunities Omid Sabaghiyan Toosi Zahra Moradi Shohreh Yazdani 10.30495/afi.2022.1954553.1115 Open Access Article Abstract Page Full-Text 13 - Jurisprudential and legal examination of the limit of war and the corruption of land based on the views of Allameh Hali and Imam Khomeini Sayyed Hadi Dorjvar Mohsen jahangiri Open Access Article Abstract Page Full-Text 14 - The base of the rule of offering "aham" لیلا یوسفی Saeed Hasanzadeh Delgosha Open Access Article Abstract Page Full-Text 15 - Judicial discretion in contentious proceedings the International Court of Justice Mohammad Reza Sobhani Hosein Sadat Meidani
