%0 Journal Article %A Vagfi, Seyed hesam, Rajabi, Azam %T The Effect of Management Abilitieson Research and Development Expensesof Corporates with an Emphasis the Roleof Market Competitive Threats %J Studies of ethics and behavior in accounting and auditing %V 1 %N 2 %P 111-132 %D 2021 %R 10.71907/sebaa.2022.2201-1043 %U https://sanad.iau.ir/fa/Article/868191