Subject Areas :
عبدالله تیمناک 1 , فائق احمدی 2 , محمدحسین رنجبر 3
1 - دانشجوی کارشناسی ارشد مدیریت مالی، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران
2 - استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران
3 - استادیار گروه حسابداری و مدیریت دانشگاه آزاد اسلامی واحد بندرعباس، بندرعباس، ایران
Keywords:
Abstract :
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