@article{
  author = {Barari Nokashti, Soghra, Banimahd, Bahman, Yaghoubnejad, Ahmad},
  title = {Accounting flexibility and managers' optimism: Test of management discretion theory},
  journal = {Management Accounting},
  year = {2018},
  volume = {11},
  number = {37},
  pages = {1-14},
  doi = {}
}