@article{
  author = {رضایی, فرزین, فیروز علیزاده, اکرم, نورمحمدی, الهام},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2021},
  volume = {12},
  issue = {48},
  pages = {23-42},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073609}
}