Subject Areas :
باقر شمس زاده 1 , محمد افخمی 2
1 - استادیار گروه حسابداری، دانشگاه بوعلی سینا، همدان، ایران،
2 - کارشناس ارشد حسابداری، مؤسسه حسابرسی مفید راهبر، تهران، ایران .
Keywords:
Abstract :
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