Subject Areas :
باقر
شمس زاده
1
(استادیار گروه حسابداری، دانشگاه بوعلی سینا، همدان، ایران،)
محمد
افخمی
2
(کارشناس ارشد حسابداری، مؤسسه حسابرسی مفید راهبر، تهران، ایران .)
Keywords:
Abstract :
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