@article{ author = {کاردان, بهزاد, صالحی, مهدی, کلاته, حسین}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2016}, volume = {8}, issue = {31}, pages = {111-125}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073843} }