List of Articles Open Access Article Abstract Page Full-Text 1 - The Relationship between Earning Management and Debt Bahman Banimahd Abdolreza Arab Ameri 20.1001.1.23830379.1391.4.13.1.1 Open Access Article Abstract Page Full-Text 2 - Analyzing the Effect of Auditor Gender on Audit Quality Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaeri 20.1001.1.23830379.1391.4.13.2.2 Open Access Article Abstract Page Full-Text 3 - The Relevance between Accounting Variables and Stock Return Based on the Stock Returns Model of Zhang Mohsen Dastgir Neda Taji Rahman Saedi 20.1001.1.23830379.1391.4.13.3.3 Open Access Article Abstract Page Full-Text 4 - The Relationship between Credit Risk and the Rate of Interest Allocated to Different Islamic Contracts in Agricultural Bank of Kurdestan Province Zohreh Hajiha Farzaneh Heidarpoor Zanyar Rajaee 20.1001.1.23830379.1391.4.13.4.4 Open Access Article Abstract Page Full-Text 5 - The Introducing of Effective Factors in Absorption of Liabilities Saeed Jabbarzadeh Kangarluei Anvar Bayazidi Amjad Rahmanzadeh 20.1001.1.23830379.1391.4.13.5.5 Open Access Article Abstract Page Full-Text 6 - The Relationship between Tobin's Q Ratio and Market Value Added with Performance of Investment Companies Considering M2 and Appraisal Ratio Indexes Mohammad Reza Khataee Mohammad Taghi Ziaei Bigdeli 20.1001.1.23830379.1391.4.13.6.6 Open Access Article Abstract Page Full-Text 7 - the Reason of Different Capital Structure in Iran in Comparison with Asia Pacific Countries Rassol Naeempoor ALI Nemati Maasomeh Alavi 20.1001.1.23830379.1391.4.13.7.7 Open Access Article Abstract Page Full-Text 8 - The Relationship between Amount of Free Floating Stock and Equity Risk Aziz Gord Hamid Sayeed Jarahi Sedigheh Kamran Rad 20.1001.1.23830379.1391.4.13.8.8