@article{
  author = {کرمی, غلامرضا, فیروزنیا, امیر, کلهرنیا, حمید},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2020},
  volume = {12},
  number = {45},
  pages = {47-80},
  doi = {}
}