Subject Areas :
سحر سپاسی 1 , حسین اعتمادی 2 , سعید سیرغانی 3
1 - استادیارگروه حسابداری،دانشگاه تربیت مدرس،تهران، ایران.
2 - دانشیارگروه حسابداری،دانشگاه تربیت مدرس،تهران، ایران.
3 - دانشجوی دکتری حسابداری،دانشگاه تربیت مدرس،تهران، ایران.
Keywords:
Abstract :
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