@article{
  author = {وکیلی فرد, حمیدرضا, افتخار نژاد, فرشته},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2010},
  volume = {1},
  issue = {4},
  pages = {77-108},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073756}
}