@article{
  author = {Seyedhossini, S.M, Keighobadi, A.R},
  title = {The impact of restructuring and integration of the product design process research and development costs},
  journal = {Financial Accounting and Auditing Research},
  year = {2014},
  volume = {6},
  number = {23},
  pages = {133-150},
  doi = {}
}