List of Articles Conservatism Open Access Article Abstract Page Full-Text 1 - Asymmetric Cost Behavior, Industry Type, and Levels of Conservatism (Comparative Study of Non-Operating Accrual, Basu, and Market Value Models) Zakvan Imani Mohammad Hossein Ranjbar Faegh Ahmadi Hamidreza Vakilifard https://doi.org/10.71716/amfa.2024.22051749 Open Access Article Abstract Page Full-Text 2 - Assessing the relationship between balance sheet conservatism and profit and loss conservatism with cost of equity capital mohammad farjamfar Reza Sheikhrabori morteza farhadi sartangi 10.22034/amfa.2022.1895237.1387