List of Articles Open Access Article Abstract Page Full-Text 1 - The Impact of Implementing Privatization Program in Tehran Stock Exchange Price Index (TEPIX) Sohaila Khoshnevis Yazdi Ibrahim Khush Ghamat Open Access Article Abstract Page Full-Text 2 - Analysis and Critique of the Methodology of Researches on Earnings Quality in Iran Meysam Kaviani Miad Mohammadi Hadiseh Darvish Open Access Article Abstract Page Full-Text 3 - The Impact of Corporate Governance Structure on Trading Credit Mahdi Salehi Mostafa Ghannad afshin behsoodi Open Access Article Abstract Page Full-Text 4 - The Impact of Short-term Sales Restrictions on Conservative Financial Reports of Firms Listed in Tehran Stock Exchange elahe mirzaei Zahra Amirhosseini Open Access Article Abstract Page Full-Text 5 - Investigation of the Relationship Between Conservatism and Financial Flexibility in Profitable Firms Roya Darabi Open Access Article Abstract Page Full-Text 6 - The Relationship Between Cash Flow Forecasting and Cost of Owners’ Equity Ali Baghani narges ghorbani Open Access Article Abstract Page Full-Text 7 - Debt Structure and Fair Value Accounting Seyedeh Mahboobeh Jafari Maryam Ghasemi