List of articles (by subject) Transparency in Financial Statements Open Access Article Abstract Page Full-Text 1 - Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism Mohamad Mohamadi Shohreh Khaleghi Mohamadi 10.71965/AFT.2024.783916 Open Access Article Abstract Page Full-Text 2 - Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility Mohammad Kiamehr Ehsan Kermani Ali Norouzi 10.71965/AFT.2024.1104658 Open Access Article Abstract Page Full-Text 3 - Bilateral relationship between level of mandatory disclosure and market-based performance in the firms listed on the Tehran Stock Exchange Akram Taftiyan 10.71965/aft.2024.1185828 Open Access Article Abstract Page Full-Text 4 - Investigating earnings reduction and misclassification of costs in the income statement of companies listed on the Tehran Stock Exchange Ehsan Kermani Mohammad Kiamehr 10.71965/aft.2025.1190850 Open Access Article Abstract Page Full-Text 5 - The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs Younes Badavar Nahandi Sevda Abdollahi 10.71965/aft.2025.1193958