@article{ author = {Badavar Nahandi, Younoes, Mahmoodzadeh Baghbani, Saeed, Blouri, Amin}, title = {The Association between Capital and Ownership Structure and Income Smoothing Decisions}, journal = {Financial Accounting and Auditing Research}, year = {2013}, volume = {4}, number = {16}, pages = {185-213}, doi = {} }