@article{
  author = {اولی, محمدرضا, حاجی زاده, حسن, سعیدی, مجتبی},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2016},
  volume = {8},
  issue = {31},
  pages = {73-91},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073748}
}