@article{
  author = {مدرکیان, حسن, کرباسی یزدی, حسین, خوش مهر, عباس},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2010},
  volume = {2},
  number = {7},
  pages = {121-140},
  doi = {}
}