List of Articles فرصتهای سرمایهگذاری متفاوت Open Access Article Abstract Page Full-Text 1 - 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