@article{
  author = {borhani,   seyed abass, safa, mojgan, Janmohammadi,,  Mobin},
  title = {The relationship between capital allocation efficiency and diversification strategy from the perspective of internal control},
  journal = {Management Accounting},
  year = {2025},
  volume = {18},
  issue = {66},
  pages = {-},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/1127730}
}