List of Articles Research and development expenses Open Access Article Abstract Page Full-Text 1 - Test of the effect of access, use and skills in the field of information and communication technology and the variable of the ratio of liquidity to GDP on the employment rate of the BRICS countries and Iran Fardin Naghdi Akbar Bagheri Open Access Article Abstract Page Full-Text 2 - The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions Mohammadreza Abbasi Astamal Akbar Abbaspour Open Access Article Abstract Page Full-Text 3 - 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