@article{paperid:1018153, author = {Mehdi ArabSalehi and Bagherpour Velashani, Mohammad Ali}, title = {Financial Reporting Gap in Developing Countries: The Case Study of Iran}, journal = {Middle Eastern Finance and Economics}, year = {2009}, volume = {3}, number = {3}, month = {June}, issn = {1450-2889}, pages = {77--88}, numpages = {11}, keywords = {Actual financial reporting model; Legal financial reporting model; Financial reporting models gap; Fact Documents; Purposive Sampling; Tehran Stock Exchange (TSE)}, }