. (2005). -. (e18463). Accounting and Auditing Review, 12(3), e18463
. "-" .e18463 , Accounting and Auditing Review, 12, 3, 2005, e18463.
. (2005). '-', Accounting and Auditing Review, 12(3), e18463.
, "-," Accounting and Auditing Review, 12 3 (2005): e18463,
. -. AAR. 2005;12(3):e18463 (In Persian).
