@article{
  author = {نیکومرام, دکتر هاشم, جبارزاده کنگرلوئی, سعید, خدایار یگانه, سعید},
  title = {The investigation of the impact of the cultural values on conservatism
in financial reporting in listed companies of Tehran Stock Exchange},
  journal = {Journal of Cultural Management},
  year = {2009},
  volume = {3},
  number = {6},
  pages = {23-37},
  doi = {}
}