@article{
  author = {دریایی, مجید, نیکو مرام, هاشم, خان محمدی, محمد حامد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2020},
  volume = {12},
  issue = {46},
  pages = {27-50},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073626}
}