@article{paperid:1089945,
author = {Salehi, Mahdi and Fatemeh Ghasempour},
title = {Material internal control weakness with intangible assets, capital structure and commercial risk},
journal = {Management Research Review},
year = {2021},
volume = {44},
number = {7},
month = {September},
issn = {2040-8269},
pages = {1052--1082},
			numpages = {30},
keywords = {Intangible assets; Capital structure; Commercial risk; Internal control guideline;
Material internal control weakness},
}