List of Articles ناهنجاری اقلام تعهدی Open Access Article Abstract Page Full-Text 1 - The Role Of Return Dispersion In The Interpreting Of The Accrual Anomaly Yahya Hassas Yeganeh Samaneh Bari Open Access Article Abstract Page Full-Text 2 - Investigating the Impact of Accrual Anomaly on Corporate Financing Activities Reza Mansourian Nader Rezaei Open Access Article Abstract Page Full-Text 3 - Analysing Investors’ overreaction to the Accruals (Accrulas Anomoly) in Tehran Stock Exchange Seyyed Ali Hosseini Hojjat Esmaeilzadeh MohammadSadegh Ghaznavi Open Access Article Abstract Page Full-Text 4 - نقش پیشبینی های تحلیلگران جریان نقد در ناهنجاری اقلام تعهدی وحید بخردی نسب فاطمه ژولانژاد Open Access Article Abstract Page Full-Text 5 - 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 6 - 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