@article{
  author = {شجاع, نفیسه, بنی مهد, بهمن, وکیلی فرد, حمیدرضا},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2018},
  volume = {10},
  issue = {38},
  pages = {31-46},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073638}
}