. (2004). -. (e10461). Accounting and Auditing Review, 11(3), e10461
. "-" .e10461 , Accounting and Auditing Review, 11, 3, 2004, e10461.
. (2004). '-', Accounting and Auditing Review, 11(3), e10461.
, "-," Accounting and Auditing Review, 11 3 (2004): e10461,
. -. AAR. 2004;11(3):e10461 (In Persian).