List of Articles نگهداشت وجوه نقد Open Access Article Abstract Page Full-Text 1 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi Open Access Article Abstract Page Full-Text 2 - The Effect of Auditor Industry Specialization on the Relationship between Auditing Quality and Level of Cash Holding Yadollah Noorifard Hassan Chenari Bouket