Subject Areas :

ناصر ایزدی نیا ¹ , وحید رو ح الهی ²

1 - دانشیار گروه حسابداری، دانشگاه اصفهان، اصفهان، ایران. (نویسنده اصلی) [e-mail]
2 - دانشجوی دکتری حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران. (مسئول مکاتبات) [e-mail]

Received: 2017-10-11 Accepted : 2017-12-13 Published : 2018-01-21

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فهرست منابع

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