@article{paperid:1028153, author = {Salehi, Mahdi and Nassirzadeh, Farzaneh}, title = {Perceptions on Qualitative Characteristics in Financial Reporting: Iranian Evidence}, journal = {Interdisciplinary Journal of Contemporary Research in Business}, year = {2012}, volume = {3}, number = {12}, month = {April}, issn = {2073-7122}, pages = {92--107}, numpages = {15}, keywords = {Financial reporting; Perception gap; Iran}, }