List of Articles Capital expenditures Open Access Article Abstract Page Full-Text 1 - Identify the impact of free cash flows on the relationship between non-financial performance in product market and company's future capital expenditure Hamidreza Omourvand Zahra Pourzamoni Open Access Article Abstract Page Full-Text 2 - Investigating the moderating effect of agency problem on the relationship between trade credit and cost Stickiness akbar karimzadeh nader rezaei Zohreh Hajiha Rasoul Abdi Open Access Article Abstract Page Full-Text 3 - The Relationship Between Information Technology Capacity and Reporting Quality in Companies Listed on the Tehran Stock Exchange Mozaffar jamalianpour Melika Rezaei hanjani 10.71848/jcma.2025.1120899