@article{
  author = {تلخابی, فاطمه, طالب نیا, قدرت اله, رویایی, رمضانعلی},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2020},
  volume = {12},
  number = {46},
  pages = {163-202},
  doi = {}
}