List of Articles هزینههای تحقیق و توسعه Open Access Article Abstract Page Full-Text 1 - A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs AliReza Ghanbarzadeh Behbahani Mohammad Abedi Zoheyr Alipourzadeh Open Access Article Abstract Page Full-Text 2 - Effects of Nano-Technology on Economic Growth in Selected Countries Yazdan Naghdi Soheila Kaghazian Niki Mohsni fakhr Hadi Parhizi Gashti Open Access Article Abstract Page Full-Text 3 - تأثیر فناوری، مالکیت نهادی و هزینههای تحقیق و توسعه بر شفافیت اطلاعات لیلا ملکی افوسی امیررضا کیقبادی Open Access Article Abstract Page Full-Text 4 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model Arsalan Esmaeli Hamidreza Gholamnia Roshan 10.30495/faar.2023.699790 Open Access Article Abstract Page Full-Text 5 - The role of research and development costs on the relationship between financial constraints and profit sharing on the value of pharmaceutical companies accepted in Tehran Stock Exchange Hossein Akbari Moghaddam Meisam Vahedian Mousa Ebrahimi 10.30495/afi.2022.1947065.1078 Open Access Article Abstract Page Full-Text 6 - The moderating effect of research and development costs on the relationship between environmental performance and financial performance Tehran Stock Exchange companies Fereshteh Sadegh Pour Mohammad Reza Hosseini Masoom Hadi Saeidi 10.30495/afi.2022.1949672.1095 Open Access Article Abstract Page Full-Text 7 - Investigating the Impact of E-Commerce and Research and Development Costs on the Economic Development of Selected Middle Eastern Countries Saman Athari Teymour Mohammadi