@article{ author = {مرادی, مهدی, جباری نوقابی, مهدی, بیات, نعیمه}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2017}, volume = {9}, issue = {33}, pages = {81-106}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073770} }