@article{
  author = {کرامتی, محمد علی, بیات, فهیمه},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2016},
  volume = {8},
  issue = {29},
  pages = {59-72},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073712}
}