@article{
  author = {ملکیان, اسفندیار, توکل نیا, اسماعیل, خواجه وند, منصور},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2015},
  volume = {7},
  issue = {26},
  pages = {67-86},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073729}
}