@article{
  author = {آذین فر, کاوه, قدرتی زوارم, عباس, نوروزی, محمد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {11},
  number = {44},
  pages = {155-174},
  doi = {}
}