List of Articles Earnings smoothing Open Access Article Abstract Page Full-Text 1 - The Relationship of Management Optimism and Earnings Smoothing between Banks Listed in Tehran Stock Exchange and OTC Jamal Bahri Sales Open Access Article Abstract Page Full-Text 2 - The Effect of Social Interaction Perception of Managers on Companies’ Earnings Quality Abolghasem Masihabadi rouhollah rahmani alireza mehrazeen Open Access Article Abstract Page Full-Text 3 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports mohsen tohidloo Ali Bayat Ali Mohammadi Vahhab Rostami