@article{
  author = {مهدوی, غلامحسین, گوینده, کمال},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2009},
  volume = {1},
  issue = {2},
  pages = {61-87},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073715}
}