TY - JOUR AU - Vagfi, Seyed hesam AU - Rajabi, Azam TI - The Effect of Management Abilitieson Research and Development Expensesof Corporates with an Emphasis the Roleof Market Competitive Threats JO - Studies of ethics and behavior in accounting and auditing VL - 1 IS - 2 SP - 111 EP - 132 PY - 2021 DO - 10.71907/sebaa.2022.2201-1043 ER -