@article{ author = {پورزمانی, زهرا, جهانشاد, آزیتا, عین قلایی, شهرام}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2009}, volume = {1}, issue = {3}, pages = {93-116}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073800} }