@article{
  author = {لاله ماژین, مریم, زلقی, حسن, بیات, مرتضی, سبحانی, علی},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2018},
  volume = {9},
  number = {36},
  pages = {151-170},
  doi = {}
}