List of Articles Open Access Article Abstract Page Full-Text 1 - The Role of Shareholders’ Decision-Making Reference Points in Nudging Accrual-Based Earnings Management rashid entezari Ali Reza Mehrazeen Hamid Reza Bazzaz Zadeh Torbati zahra bagherzade golmakani 10.82399/cmra.2025.1226680 Open Access Article Abstract Page Full-Text 2 - The effect of internal audit on corporate governance, institutional theory Asghar sif khamseh Abbas Ali Daryaei 10.82399/cmra.2025.1216056 Open Access Article Abstract Page Full-Text 3 - The mediating role of firm performance in the relationship between risk management, intellectual capital and investment opportunities on firm value Ehsan Saadati Abdolkarim Moghaddam Ali Rajabi Alireza Farahmandnia 10.82399/cmra.2025.1217496 Open Access Article Abstract Page Full-Text 4 - portfolio optimization based on multivariate entropic Value at Risk fatemeh rezaei Sayyed Mohammadreza Davoodi Open Access Article Abstract Page Full-Text 5 - The Effect of CEO Personality and Behavioral Characteristics on the Relationship Between Stock Return Volatility and Financial Distress Allah Karam Salehi Amin Kiani Mojtaba Jahan Open Access Article Abstract Page Full-Text 6 - The effect of the Optimal Level of Cash Holdings on Bankruptcy Rrisk Hossein Savabi Jadidi Ebrahim Navidi Abbaspour Heydar Mohammadzadeh Salteh Akbar Kanani