@article{
  author = {فیل سرایی, مهدی, زارعی, علیرضا},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2018},
  volume = {10},
  issue = {38},
  pages = {115-141},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073853}
}