@article{
  author = {رستمیان, فروغ, حاجی بابایی, فاطمه},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2009},
  volume = {1},
  issue = {3},
  pages = {174-199},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073977}
}