@article{
  author = {parandin, kaveh, shirzadi, Yaser, Hosseini Aghdaei, Somayeh},
  title = {The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view},
  journal = {Financial Accounting and Auditing Research},
  year = {2024},
  volume = {16},
  number = {64},
  pages = {129-160},
  doi = {10.71608/faar.2024.1073399}
}