@article{ author = {صفدریان, لیلا, فروغی, داریوش, کریمی, فرزاد}, title = {}, journal = {Financial Accounting and Auditing Research}, year = {2019}, volume = {11}, issue = {43}, pages = {199-218}, doi = {}, url = {https://sanad.iau.ir/fa/Article/1074014} }