List of Articles Open Access Article Abstract Page Full-Text 1 - The Relationship between Corporate Philanthropy and Investment Efficiency with an emphasis on the Institutional Investors Ownership Vahid Taghizdeh Khanqah Younes Badavar Nahandi Aliasghar Mottaghi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 2 - The Effects of Accounting variables on Economies of Scale in banks using Theory of Constraints Mojtaba Salehi M. Hamed Khanmohammadi Open Access Article Abstract Page Full-Text 3 - A study of the association between financial reporting frequency and management myopia Yasser Rezaei Pitenoei Mohammad Gholamrezapoor Open Access Article Abstract Page Full-Text 4 - A mathematical model for controlling the budget and variable cost of project activities in the status of time-cost tradeoff with consideration of delay penalty Mohammad Zadehkafash Ahmad Ebrahimi Open Access Article Abstract Page Full-Text 5 - Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood Anahita Zandi Khosro Faghani Makrani Naghi Fazeli Open Access Article Abstract Page Full-Text 6 - The Impact of Environmental Strategy, Environmental Uncertainty and Leadership Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting Gholamreza Soleimani Hoda Majbouri Yazdi Open Access Article Abstract Page Full-Text 7 - The value relevance of management overconfidence with mediation effect of costs stickiness Zahra Farhadi Abdolhossein Talebi Najafabadi Narjes Kamali Kermani Open Access Article Abstract Page Full-Text 8 - Mathematical model for performance based budgeting by productivity approach (Case study: Gas refineries in Iran) Nouraldin Kalantari Rahmatolah Mohammadipour Masoud Seidi Ardashir Shiri Masoud Azizkhani Open Access Article Abstract Page Full-Text 9 - Conceptual Explanation of Target Costing Based on Critical Perspective Mohammad Namazi Zohreh Hajiha Hassan Chenari Open Access Article Abstract Page Full-Text 10 - The Effect of Strategy of Cost Leadership and Product Differentiation Strategy on Cost of Equity Elham Eghdami Bahman Banimahd Open Access Article Abstract Page Full-Text 11 - Internal Control Weaknesses and Market Value of Cash Holdings Department of Accounting, Payame Noor University (PNU), Tehran, Iran Davood Hassanpour Mehdi Safari Gerayli Open Access Article Abstract Page Full-Text 12 - Investigating the Perception of Financial statements preparers of Acceptance and Application of International Financial Reporting Standards (IFRS) Shirzad Naderi Farzaneh Heidarpour Ramzanali Royaei Ghodratolah Talebnia