@article{ author = {موسوی شیری, سید محمود, خلعت بری, حسن, فیروز بخت, مینا}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2015}, volume = {7}, issue = {27}, pages = {73-92}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073747} }