Document Type : Original Article
Authors
1 Ph.D. Student of Accounting, Tarbiat Modares University, Tehran, and Lecturer of Accounting, Ilam University, Ilam
2 Ph.D. Student accounting of Tarbiat Modares University and Instructor accounting ilam University
3 MSc accounting Islamic Azad University, Branch, ilam
4 Management, Islamic Azad University,Department of Literature and Humanities,
Abstract
Keywords