@article{ author = {بندریان, امیر علی, وحیدی الیزئی, ابراهیم, مقصودی, فرامرز}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2018}, volume = {10}, issue = {37}, pages = {195-214}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1074011} }