Saadati, E. (2024) “Presentation of a Quantitative Model of Factors Affecting Earnings Management: Focusing on Managers’ Opportunistic Manipulations of Discretionary Accruals”, Business, Marketing, and Finance Open, 1(4), pp. 105–114. Available at: https://bmfopen.com/index.php/bmfopen/article/view/94 (Accessed: 10 March 2025).