1Department of Accounting, Islamic Azad University, Kermanshah Branch, Kermanshah, Iran.
2Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran.
3Department of Business Management, Islamic Azad University, Eslamabad-E-Gharb Branch, Eslamabad-E-Gharb, Iran.
4Young Researchers Club, Islamic Azad University, Kermanshah Branch, Kermanshah, Iran.
5Department of Management, Shahid Beheshti University, Tehran, Iran.
Email: [email protected]