@article{
  author = {اکبری نفت چالی, عیسی, پور حیدری, امید, خدامی پور, احمد},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2019},
  volume = {11},
  number = {41},
  pages = {197-228},
  doi = {}
}