@article{ author = {دیانتی دیلمی, زهرا, بیاتی, مرتضی}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2015}, volume = {7}, issue = {27}, pages = {23-38}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073619} }