Subject Areas : International Journal of Finance, Accounting and Economics Studies

Saleh Mahdi Abd Ali Ahmed ¹ (Department of Accounting, Isfahan (Khorasgan) Branch,Islamic Azad University, Isfahan, Iran)
saeid aliahmadi ² (Department of Accounting, Isfahan (Khorasgan) Branch,Islamic Azad University, Isfahan, Iran.)
Faez Abdulhasan Jasim Jasim ³ (Department Business of Administration, college of Administration and Economics, University of Misan, Amarah, 62001, Misan, Iraq)
Afsaneh Soroushyar ⁴ (Department of Accounting, Isfahan (Khorasgan) Branch,Islamic Azad University, Isfahan, Iran.)

Received: 2023-10-22 Accepted : 2024-08-19 Published : 2024-08-03

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