@article{
  author = {باد آور  نهندی, یونس, خجسته, هیوا, شریف زاده, غفور},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2018},
  volume = {10},
  issue = {37},
  pages = {53-84},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073697}
}