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Manuscript ID : NOAF-2211-1024 (R1) Visit : 95 Page: 13 - 25

Article Type: Original Research

Subject Areas :

فرزاد هاشمی 1

1 - استادیار، گروه حسابداری، واحد شهرقدس، دانشگاه آزاد اسلامی، تهران، ایران

Received: 2022-11-14 Accepted : 2023-02-15 Published : 2022-08-23

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