@article{
  author = {خیر الهی, فرشید, بهشور, اسحاق, ایوانی, فرزاد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2016},
  volume = {8},
  number = {30},
  pages = {1-14},
  doi = {}
}