MohammadJavad Tasaddi KariPhD, Department of Accounting, Faculty of Management and Accounting, Islamic Azad UniversityVerified email at phd.iaurasht.ac.ir
Mohammad Reza VatanparastAssistant Prof., Department of Accounting, Rasht Branch, Islamic Azad University, Guilan , Iran.Verified email at iaurasht.ac.ir