List of Articles Discretionary accruals Open Access Article Abstract Page Full-Text 1 - An Evaluation of Alternative Accrual-Based Models for Detecting Earnings Management H. Nikoumaram I. Nourvash A. R. Mehrazin Open Access Article Abstract Page Full-Text 2 - Cultural Relativism in Earnings Management R. Riahi A. Omri Open Access Article Abstract Page Full-Text 3 - Presentation of a Model for Measuring Earnings Management in Tehran Listed Firms احمد یعقوب نژاد بهمن بنی مهد اعظم شکری Open Access Article Abstract Page Full-Text 4 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi Open Access Article Abstract Page Full-Text 5 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi Open Access Article Abstract Page Full-Text 6 - Cash from operations and earnings management: K-S model test حمید رضا بزاززاده منصور دهقان Open Access Article Abstract Page Full-Text 7 - Auditor style and comparability of financial statements Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni Open Access Article Abstract Page Full-Text 8 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee Open Access Article Abstract Page Full-Text 9 - A Review Influence of Corporate Governance on Earning Quality in TSE Companies دکتر علی اسماعیل زاده مقری دکتر محمد جلیلی عباس زند عباس آبادی Open Access Article Abstract Page Full-Text 10 - Information Environment and Earnings Management in Companies to Dual Holdings Alireza Heidarzadeh Hanzaei Leila Barati Open Access Article Abstract Page Full-Text 11 - The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO Maryam Akbaryan Fard Hamidreza Vakilifard Hashem Nikoumaram 10.22034/amfa.2019.579680.1146 Open Access Article Abstract Page Full-Text 12 - 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 13 - The Impact of Companies Environmental Law on Earnings Smoothing Vahid Bekhradi Nasab 10.30495/msds.2021.1931616.1002 Open Access Article Abstract Page Full-Text 14 - The Relationship between Environmental Uncertainties and Current Stock Return Bahareh Armat Mohsen Dastgir Open Access Article Abstract Page Full-Text 15 - The Association between Capital and Ownership Structure and Income Smoothing Decisions Younoes Badavar Nahandi Saeed Mahmoodzadeh Baghbani Amin Blouri Open Access Article Abstract Page Full-Text 16 - 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 17 - Forecast earnings management based on adjusted Jones model using Artificial Neural Networks and Genetic Algorithms Khosro Faghani Makrani S. Hasan Salehnezhad Vahid Amin Open Access Article Abstract Page Full-Text 18 - 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 19 - The impact of surplus free cash flow on earnings management in food industry companies listed at the Tehran Stock Exchange Mohammad Kavoosi Kalashami Parisa Khaligh Khiavi