تأثیر ویژگی‌های کیفی گزارشگری مالی بر کارایی سرمایه‌گذاری و ساختار سرمایه متکی به تسهیلات دریافتی بانکی: با نگاه به شرکت‌های دارای کم‌سرمایه‌گذاری و ناقرینگی اطلاعاتی

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