@article{
  author = {فروغی, داریوش, ساکیانی, امین},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {10},
  issue = {40},
  pages = {47-68},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073679}
}