@article{ author = {بولو, قاسم, حساس یگانه, یحیی, رهنمای رود پشتی, فریدون, چهار محالی, شهرام}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2017}, volume = {9}, issue = {33}, pages = {125-154}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073880} }