Subject Areas :

علی  اسماعیل زاده ¹ (دانشیار حسابداری دانشگاه آزاد اسلامی واحد اسلامشهر)
محمد  محمودی ² (استادیار دانشگاه آزاد اسلامی واحد فیروزکوه)
سید امین  هادیان ³ (کارشناسی ارشد حسابداری)
احمد  برگ بید ⁴ (کارشناس ارشد حسابداری)

Received: 2015-09-27 Accepted : 2015-11-28 Published : 2016-01-21

Keywords:

References:

فهرست منابع

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