@article{paperid:1107411, author = {Salehi, Mahdi and Zainab Ahmadi and Pejman Mohammadi}, title = {Financial constraints, fraud and financial statements’ readability}, journal = {Accounting Research Journal}, year = {2026}, month = {March}, issn = {1030-9616}, pages = {1--20}, numpages = {19}, keywords = {Financial constraint; Financial statements fraud; Readability of financial statements}, }