Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 11 4 2004 12 21 - - 10482 FA Journal Article 1970 01 01 Aggregate Accruals and Components of Accruals Omponents of Accounting Earning Predicting Operating Cash Flow https://acctgrev.ut.ac.ir/article_10482_375edc20ad3f061cb26a4c4bd440d7a9.pdf