@article{
  author = {بنی مهد, بهمن, یعقوب نژاد, احمد, وحیدی کیا, الهام},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2015},
  volume = {7},
  number = {26},
  pages = {107-118},
  doi = {}
}