@book{17182,
	author = {Ronen, Joshua. and Sadan, Simcha, Jt. auth.},
	title = {Smoothing income numbers :},
	publisher = {Addison-Wesley Pub. Co.,},
	year = {c1981.},
	series = {Addison-Wesley paperback series in accounting},
	address = {Reading, Mass. :}
}