@article{ author = {ابراهیمی, سید کاظم, بهرامی نسب, علی, احمدی مقدم, منصور}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2016}, volume = {8}, issue = {30}, pages = {83-102}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073771} }