List of Articles شاخص ایکل Open Access Article Abstract Page Full-Text 1 - Effect of Firm Size on Income Smoothing M.R. Shoorvarzy R. Pahlavan Open Access Article Abstract Page Full-Text 2 - The study smoothing in listed companies on the Stock Exchange, using the model Eckle (CASE STUDY Tehran Stock Exchange) taghi torabi samaneh tarighi Hossein soltani nejad Open Access Article Abstract Page Full-Text 3 - Explaining the effect of financial default on the anomaly in reported earnings Mahnaz Eslamdoost Karbandi امیررضا کیقبادی DOI: 10.30495/FAAR.1403.1073487 Open Access Article Abstract Page Full-Text 4 - Intangible value created by a business unit of smoothers and non-profit companies زهره Hajiha لیلا GHasab maher Open Access Article Abstract Page Full-Text 5 - Interest income smoothing effect on content عباس Taleb bidokhti M.H Vadiei اکرم Kazeroni