@article{ author = {Setayesh, Mohammad Hossein, Saeedi, Mojtaba, Ghadirian Arani, Mohammad Hossein}, title = {The Relationship between the Elements of Intellectual Capital and Earnings Management}, journal = {Financial Accounting and Auditing Research}, year = {2013}, volume = {5}, issue = {18}, pages = {73-106}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073751} }