@article{ author = {پلنگی مزرعه, محمد علی, گرگانلی دوجی, جمادوردی}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2017}, volume = {9}, issue = {34}, pages = {191-213}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1074006} }