@article{
  author = {سپاسی, سحر, اعتمادی, حسین, سیرغانی, سعید},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {11},
  issue = {41},
  pages = {125-152},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1073881}
}