@article{ author = {دسینه, مهدی, تاری وردی, یداله, حیدر پور, فرزانه}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2019}, volume = {11}, issue = {41}, pages = {153-176}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073939} }