@article{
  author = {عبدی, رسول, زینالی, مهدی, تقی زاده خانقاه, وحید},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2017},
  volume = {9},
  number = {35},
  pages = {157-191},
  doi = {}
}