@article{paperid:1098881, author = {حسن یزدی فر and ناصر مکارم and Hesarzadeh, Reza and مارک ویتینگتون}, title = {Methodological issues in real earnings management}, journal = {Journal for International Business and Entrepreneurship Development}, year = {2023}, volume = {15}, number = {4}, month = {January}, issn = {1549-9324}, pages = {592--612}, numpages = {20}, keywords = {financial reporting; earnings management; accruals management; real activities manipulation; measurement.}, }