@article{
  author = {محمدی شاد, حمید, کیقبادی, امیررضا, معدنچی زاج, مهدی},
  title = {},
  journal = {Financial Accounting and Auditing Research},
  year = {2021},
  volume = {12},
  number = {48},
  pages = {203-228},
  doi = {}
}