@article{
  author = {Vagfi, Seyed hesam, Rajabi, Azam},
  title = {The Effect of Management Abilitieson Research and Development Expensesof Corporates with an Emphasis the Roleof Market Competitive Threats},
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2021},
  volume = {1},
  issue = {2},
  pages = {111-132},
  doi = {10.71907/sebaa.2022.2201-1043},
  url = {https://sanad.iau.ir/fa/Article/868191}
}