Subject Areas :

افسانه  توانگر حمزه کلایی ¹ (استادیار گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، دانشکده اقتصاد و حسابداری، تهران، ایران.)
مهدی  اسکافی اصل ² (دانشجوی دکتری حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، دانشکده اقتصاد و حسابداری، تهران، ایران)

Received: 2018-04-18 Accepted : 2018-06-17 Published : 2018-08-23

Keywords:

References:

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