@article{
  author = {خالقی مقدم, حمید, حساس یگانه, یحیی, امیری, مقصود, شیره زاده, جلال},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {11},
  number = {43},
  pages = {49-90},
  doi = {}
}