Subject Areas :

mohammad hosain  fathe ¹ (دانشگاه پیام نور)
Meysam  Jafaripour ² (Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.)
mehrdad  salehi ³ (Assistance professor, Department of Accounting, Nourabad Mamasani Branch, Islamic Azad University, Nourabad Mamasani, Iran)

Received: 2023-07-20 Accepted : 2023-08-30 Published : 2024-06-19

Keywords:

References:

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