Subject Areas :

محمد امری اسرمی ¹ (دانش آموخته دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران)
محمد علی آقایی ² (دانشیار گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران)

Received: 2019-10-08 Accepted : 2019-12-11 Published : 2019-12-22

Keywords:

References:

فهرست منابع

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