@article{
  author = {حساس یگانه, یحیی, رحیمیان, نظام الدین, توکل نیا, اسماعیل},
  title = {Investigating Value Creating of Human Capital Reporting (HCR)},
  journal = {Management Accounting},
  year = {2014},
  volume = {7},
  issue = {20},
  pages = {11-34},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/816378}
}