@article{
  author = {کمالی, احسان, هاشمی, سید عباس, فروغی, داریوش},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2017},
  volume = {8},
  issue = {32},
  pages = {99-118},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073815}
}