@article{
  author = {کیقبادی, امیررضا, فتحی, سمیه, سیف, سمیرا},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2016},
  volume = {7},
  issue = {28},
  pages = {75-86},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073752}
}