@article{ author = {محمدزاده سالطه, حیدر, ابیضی, عیسی, محبعلی پور, مهدی}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2020}, volume = {12}, issue = {46}, pages = {203-232}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1074021} }