Subject Areas :

عبدالله  تیمناک ¹ (دانشجوی کارشناسی ارشد مدیریت مالی، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران)
فائق  احمدی ² (استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران)
محمدحسین  رنجبر ³ (استادیار گروه حسابداری و مدیریت دانشگاه آزاد اسلامی واحد بندرعباس، بندرعباس، ایران)

Received: 2017-08-15 Accepted : 2018-01-28 Published : 2016-01-21

Keywords:

References:

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