<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE ArticleSet PUBLIC "-//NLM//DTD PubMed 2.7//EN" "https://dtd.nlm.nih.gov/ncbi/pubmed/in/PubMed.dtd">
<ArticleSet>
<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>1</FirstPage>
			<LastPage>27</LastPage>
			<ELocationID EIdType="pii">3440</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3440</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3440_21ba113912bb3f446dd3e6f2e588c86d.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>29</FirstPage>
			<LastPage>44</LastPage>
			<ELocationID EIdType="pii">3441</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3441</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3441_e87da79495a5488018d04d1099faf517.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>25</FirstPage>
			<LastPage>68</LastPage>
			<ELocationID EIdType="pii">3442</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3442</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3442_2c1a1a463b98a3043fcce83242b528d5.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>69</FirstPage>
			<LastPage>94</LastPage>
			<ELocationID EIdType="pii">3443</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3443</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3443_7646c2ea6982cc1582ca68e0dc91d48c.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>95</FirstPage>
			<LastPage>112</LastPage>
			<ELocationID EIdType="pii">3444</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3444</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3444_2b13da333652beb2d590d8930e19f013.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>113</FirstPage>
			<LastPage>128</LastPage>
			<ELocationID EIdType="pii">3445</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3445</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3445_2a9112d5baaefb67e329cf176e14e973.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>129</FirstPage>
			<LastPage>145</LastPage>
			<ELocationID EIdType="pii">3447</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3447</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3447_68ecc6c2820cfcfb9635c63a1a781a14.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>147</FirstPage>
			<LastPage>169</LastPage>
			<ELocationID EIdType="pii">3448</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3448</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3448_2861a6963ce4e14ea0ab3f1563aea764.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>171</FirstPage>
			<LastPage>189</LastPage>
			<ELocationID EIdType="pii">3449</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3449</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3449_1026b704d50042ef7bc68bc3aec8c095.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>191</FirstPage>
			<LastPage>215</LastPage>
			<ELocationID EIdType="pii">3450</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3450</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3450_e5c09df55a7e62cd6658cedd8f64a372.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>217</FirstPage>
			<LastPage>230</LastPage>
			<ELocationID EIdType="pii">3451</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3451</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3451_1898f308f642deda64a1bb60e7eb6c3d.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>Shiraz University</PublisherName>
				<JournalTitle>Journal of Accounting Advances</JournalTitle>
				<Issn>2008-9988</Issn>
				<Volume>1</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2009</Year>
					<Month>11</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle></ArticleTitle>
<VernacularTitle></VernacularTitle>
			<FirstPage>231</FirstPage>
			<LastPage>262</LastPage>
			<ELocationID EIdType="pii">3453</ELocationID>
			
<ELocationID EIdType="doi">10.22099/jaa.2009.3453</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2015</Year>
					<Month>12</Month>
					<Day>19</Day>
				</PubDate>
			</History>
		<Abstract></Abstract>
			<OtherAbstract Language="FA"></OtherAbstract>
<ArchiveCopySource DocType="pdf">https://jaa.shirazu.ac.ir/article_3453_61f7881ec322d1999a0854ba8fc74973.pdf</ArchiveCopySource>
</Article>
</ArticleSet>
