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 .

Received: 2016-10-09 Accepted : 2016-12-11 Published : 2017-02-19

Keywords:

References:

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