@article{
  author = {عزیزی, فرهاد, رهنمای رود پشتی, فریدون, خان محمدی, محمد حامد, خدایی وله زاقرد, محمد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2020},
  volume = {12},
  issue = {47},
  pages = {31-54},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073639}
}