@article{ author = {برادران حسن زاده, رسول, تقی زاده خانقاه, وحید}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2017}, volume = {8}, issue = {32}, pages = {139-170}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073910} }