@article{
  author = {پورزمانی, زهرا, جهانشاد, آزیتا, عین قلایی, شهرام},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2009},
  volume = {1},
  number = {3},
  pages = {93-116},
  doi = {}
}