Subject Areas :

مهدی صالحی ¹ (دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران)
محمدرضا عباس زاده ² (دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.)
احمد احمدی ³ (مربی گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی بیرجند. بیرجند، ایران)

Received: 2019-03-26 Accepted : 2019-05-30 Published : 2019-07-23

Keywords:

References:

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