List of Articles دارایی عملیاتی Open Access Article Abstract Page Full-Text 1 - Accounting flexibility and managers' optimism: Test of management discretion theory Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad Open Access Article Abstract Page Full-Text 2 - Evaluation of Relationship between Net Operating Asset and Return Stock Mohammad Reza Askari Leila Baee Lashaki Open Access Article Abstract Page Full-Text 3 - Evaluate the relationship between net assets and operating return on equity لیلا Baei lashki M.R Askari