@article{
  author = {ابراهیمی, سید کاظم, بهرامی نسب, علی, احمدی مقدم, منصور},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2016},
  volume = {8},
  number = {30},
  pages = {83-102},
  doi = {}
}