%0 Journal Article %A Hajiha, زهره, GHasab maher, لیلا %T Intangible value created by a business unit of smoothers and non-profit companies %J Financial Accounting and Auditing Research %V 3 %N 12 %P 113-136 %D 2012 %R %U https://sanad.iau.ir/fa/Article/1073848