Subject Areas :

فخرالدین محمد رضایی ¹ , احمد یعقوب نژاد ²

1 - استادیار دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران،
2 - دانشیار دانشکده اقتصاد و حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.

Received: 2017-04-06 Accepted : 2017-06-10 Published : 2017-08-23

Keywords:

References:

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فهرست منابع            

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