@article{ author = {میرزایی, راضیه, مرادزاده فرد, مهدی, بنی مهد, بهمن}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2018}, volume = {9}, issue = {36}, pages = {1-26}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073573} }