@article{ author = {ملکی, الهام السادات, ابراهیمی, سید کاظم, جلالی, فاطمه}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2019}, volume = {11}, issue = {44}, pages = {59-78}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073711} }