@article{
  author = {دریایی, مجید, نیکو مرام, هاشم, خان محمدی, محمد حامد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2020},
  volume = {12},
  number = {46},
  pages = {27-50},
  doi = {}
}