Examining a Novel Method of Earnings Management During Inventory Investment Reduction and Its Relationship with Firm Size and Life Cycle Through the Adjustment of the Modern Capital Structure Theory in the Tehran Stock Exchange and Iran Over-the-Counter. MSES [Internet]. 2025 May 4 [cited 2025 May 5];:24-38. Available from: http://193.36.85.187:8092/index.php/mses/article/view/232