Hajibagloo M, Nakhaei H, Shoorvarzi MR, Noori Topkanloo Z. The Impact of Accounting Standards on Earnings Quality, Earnings Management, and Income Smoothing Before and After the Implementation of Accounting Standards in Iran. BMF OPEN [Internet]. 2025 May 1 [cited 2025 Apr. 26];:125-37. Available from: https://bmfopen.com/index.php/bmfopen/article/view/154