Subject Areas : International Journal of Finance, Accounting and Economics Studies
Salar Sarhad Khaleefa Younus 1 , Mansour Irandoost 2 , Reza Shafei 3
                                               1 -     Ph.D. Candidate, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.
                                               
                                               2 -     Assistant Professor, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
                                               
                                               3 -     Associate Professor, Faculty of Humanities and Social Sciences,
University of Kurdistan, Kurdistan, Iran.
                                               
                                       
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