@article{ author = {خردیار, سینا, حقیقت شهرستانی, مهدی, حقیقت شهرستانی, مریم}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2019}, volume = {11}, issue = {42}, pages = {179-202}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1073987} }