@article{
  author = {اعتمادی, حسین, اسمعیلی کجانی, محمد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2017},
  volume = {9},
  issue = {34},
  pages = {85-112},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073776}
}