List of Articles assets Open Access Article Abstract Page Full-Text 1 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran H. Nikoomaram B. Banimahd Open Access Article Abstract Page Full-Text 2 - Survey of Governmental Effect on Financial Function (Profitability) P. Saidi J. Ghezelsefloo Open Access Article Abstract Page Full-Text 3 - Surveying the Effect of Off-Balance Sheet Financing on Profitability Ratios Gh. , Talebnia F. Rahnamaye roodposhti Ch. Talebpoorasl Open Access Article Abstract Page Full-Text 4 - The Application of Altman & Springate Models In Bankruptcy Prediction of Accepted Companies In Tehran Stock Exchange A. Mohammadzadeh M. Noferesti Open Access Article Abstract Page Full-Text 5 - Design and Implementation of an Appropriate Model for Allocating Bank Loans M. E. Mohammad Pourzarandi M. Minouei H. Nikoomaram Open Access Article Abstract Page Full-Text 6 - The Effects of Product Market Competition on Agency Costs امید پورحیدری امیر سروستانی رحمت اله هوشمند Open Access Article Abstract Page Full-Text 7 - The relationship between the size of firms and political costs Ahmad Yaghoobnezhad Nemat Javadi Open Access Article Abstract Page Full-Text 8 - The low information processing power of stockholders and its role in mispricing of firms’ shares Abbas Aflatooni Open Access Article Abstract Page Full-Text 9 - The experience of Iran Capital Market in securitization of assets (A case study of Sukuk publication) Ali Najafi Moghadam Open Access Article Abstract Page Full-Text 10 - Appraising the Usefulness of Ratios Used in DuPont System in Predicting Profitability فریدون اوحدی Open Access Article Abstract Page Full-Text 11 - Testing the transmission of price fluctuations of physical assets to selected industries (Application of state space approach and ARDL model) mahdi shaban habibollah nakhaei ghodratollah talebnia nazanin bashiri manesh Open Access Article Abstract Page Full-Text 12 - A scheme of CAPM models considering momentum premium Mehrdad Salehi Rezvan Hejazi Ghodrat allah Talebnia Ali Amiri Open Access Article Abstract Page Full-Text 13 - The study of relationship between financial liberalization and economic growth at Middle East and South Africa مریم خوشنویس اعظم احمدیان فاطمه مهربانی Open Access Article Abstract Page Full-Text 14 - Provide a Modifier Pattern of Capital Assets Pricing Models Using Distress Risk Model and Momentum Premium Mehrdad Salehi rezvan hejazi qodratallah talebnia Open Access Article Abstract Page Full-Text 15 - The Impact of Corporate income Tax and Firm Size on Fixed Investment Omer Saeed Sidra Shafiq Khurram Shahzad Open Access Article Abstract Page Full-Text 16 - Statistical Investigation and Comparative Assessment of the Non-Performing Assets of Indian Commercial Banks A. Garg Open Access Article Abstract Page Full-Text 17 - Investigating the relationship between customer focus and asset returns and inventory turnover ratios Companies Listed in Tehran Stock Exchange Seyyed Alireza Mosavi Open Access Article Abstract Page Full-Text 18 - Investigating the Relationship between Sales Growth and Return on Assets with Board of Directors of Companies Listed in Tehran Stock Exchange Seyyed Alireza Mosavi Open Access Article Abstract Page Full-Text 19 - A Comparative Study on the Relationship among Extended Market Orientation (EMO), Refined Economic Value Added (REVA) and Return on Assets (ROA) Sh. Nayebzadeh M. Moein Aldin Z. Gheisary Open Access Article Abstract Page Full-Text 20 - Comparing the impact of co-determinants on return on assets: focusing on Business Strategies فرزین رضایی رضا محسنی مریم رایقی Open Access Article Abstract Page Full-Text 21 - Accounting flexibility and managers' optimism: Test of management discretion theory Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad Open Access Article Abstract Page Full-Text 22 - The Role of Mental Accounting in Capital Budgeting Decisions Mona Parsaei Mahnaz Mollanazari Open Access Article Abstract Page Full-Text 23 - Pathology achieving construction budget in Tehran during the first four years of the fourth development plan کرم اله دانش فرد حاجیه رجبی فرجاد Open Access Article Abstract Page Full-Text 24 - Social Responsibility, Financial Performance and Institutional Ownership Reporting Zahra Amirhosseini Maesume Ghobadi Open Access Article Abstract Page Full-Text 25 - Modeling of intangible assets in Tehran Stock Exchange Firms Zohreh Arefmanesh Ali Rahmani Open Access Article Abstract Page Full-Text 26 - Presenting the Model for Prospecting Future Profits by Using the Financial Ratios Combination of Accepted Companies in Tehran’s Stock Exchange Mehdi Moradzadeh Fard Azadeh Poorbagheri Open Access Article Abstract Page Full-Text 27 - Measuring cultural capital and comparing it between the student of management faculty of Shahid Beheshti University and the Islamic Azad University of Tehran, Science and research branch علی اکبر رضایی مریم بختیاری Open Access Article Abstract Page Full-Text 28 - The Impact Rate of the Emotional Intelligence on Happiness between the Students of Islamic Azad University, Science and Research Branch & Qazvin Islamic Azad University علی اکبر رضایی مینا قدمی Open Access Article Abstract Page Full-Text 29 - The impact of economic policy uncertainty and corporate social responsibility with emphasis on the mediating role of intellectual capital and research and development malihe alifarri Mitra Hamedinejad 10.30495/jisds.2022.69623.11797 Open Access Article Abstract Page Full-Text 30 - Facilitation and Flourishing of Local Capacities and Assets (Case Study: Jafarabad Neighborhood) Sajjad Zangisheh hojt shekhi farhad bronk Open Access Article Abstract Page Full-Text 31 - The Survey on Mediator Role of Intangible Assets in Managerial Overconfidence and Capital Return (ROIC) Amir Hossein Erza Open Access Article Abstract Page Full-Text 32 - The Effect of Shockes of Selected Domestic and Foreign Markets on the Volatilities of Investment Return in Tehran Stock Exchange: DCC-FIAPARCH Model Leila Argha Mohammad Mowlaei Abolfazl Shahabadi Mohsen Khezri Open Access Article Abstract Page Full-Text 33 - Factors affecting enterprise risk management in companies listed on the Tehran Stock Exchange mohamad hosein pourahmadi Gholam Reza Farsad Amanollahi zahra Lashgari Open Access Article Abstract Page Full-Text 34 - The impact of ownership concentration and dividend policy on the financial performance and capital structure of banks Amirreza Keyghobadi Marjan Damankeshideh Open Access Article Abstract Page Full-Text 35 - Factors Influencing the Performance of Acquisition Companies Mohammad Reza Eghbal Seyed Ali Nabavi Chashmi Naser Yadollahzadeh Tabari Open Access Article Abstract Page Full-Text 36 - Studying the Effect of the components of the cash conversion cycle and return on assets in abkame company. Khosro Faghani Makarani Zahra Bineshian Yaser Ahmadi Open Access Article Abstract Page Full-Text 37 - Risk-Return Tradeoff: Evidence of Capital Assets Pricing Model Roohollah Farhadi Ali Saghafi Mohammad Taghi Taghavifard Open Access Article Abstract Page Full-Text 38 - Tests pricing Capital assets with the approach of some value with the use of derivatives Mohammad Nasr S. Ali Nabavi Chashmi Open Access Article Abstract Page Full-Text 39 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration Vida Mojtahedzadeh Raziyeh Saadat Open Access Article Abstract Page Full-Text 40 - Investigating the relationship between intangible assets and financial performance of listed companies in Tehran Stock Exchange Mohammad Namazi Seyed Rouhollah Mousavinejad Open Access Article Abstract Page Full-Text 41 - Identification and Rating of Financing Criteria through Assets Securitization in Bank Keshavarzi Davoud Ghorashi Fraydoon Rahnamay Roodposhti Open Access Article Abstract Page Full-Text 42 - A Jurisprudential Study of Changing the Usage of Waqf Assets Mohammad Mehdi Moridi Fakhrullah Mollai Kendallos Hamed Rostami Najafabadi Open Access Article Abstract Page Full-Text 43 - A Study of the Correlation between Board of Directors' Human and Social Capital and Corporate Financial Performance Ali Nazari Abarbekouh Midya Azizi Open Access Article Abstract Page Full-Text 44 - Organizational capital and company auditor selection Mohsen Khaniyan Reza Gholamijamkarani Open Access Article Abstract Page Full-Text 45 - The Effect of the CEO's Power on the Suspension of Operational Activities of Companies Zeinab Rezaei Ali Tamoradi Open Access Article Abstract Page Full-Text 46 - Hedging of Options in Jump-Diffusion Markets with Correlated Assets Minoo Bakhshmohammadlou 10.22034/amfa.2020.1892244.1367 Open Access Article Abstract Page Full-Text 47 - Evaluation of the association between company performance and Iran’s stock market liquidity Zahra Amirhosseini Sadegh Hadipour 10.22034/amfa.2018.540831 Open Access Article Abstract Page Full-Text 48 - The Relationship between Risk and Return on Financial Assets (The Panel Vector Auto-Regression and Panel Cointegration Ap-proaches) Sorena Morovat Afshin Baghfalaki 10.22034/amfa.2020.1885620.1343 Open Access Article Abstract Page Full-Text 49 - Designing the Optimal Model of Banking Assets and Liabilities Management based on System Dynamics Approach fatemeh Taheri Mohammad Setayesh mohammad hasan janani mahmoud hematfar 10.22034/amfa.2021.1928525.1587 Open Access Article Abstract Page Full-Text 50 - According to Agency Theory and Neoclassical Theory; New Ownership and Diversity of Public Sector Companies in Corporate Life Cycle Abdollah Tavasoli Parviz Saeidi Bahram Biglari 10.22034/amfa.2018.539131 Open Access Article Abstract Page Full-Text 51 - Effect of Profitability Indices on the Capital Structure of Listed Companies in Tehran Stock Exchange Hossien Karbasi Yazdi Majid Mohammadian 10.22034/amfa.2017.533085 Open Access Article Abstract Page Full-Text 52 - The Effect of Internal and External Factors on Outstanding Claims of Banks (Case Study of Listed Banks on the Tehran Stock Exchange) Seyed Ali Nabavi Chashmi Reza Mansourian Asghar Azizi 10.22034/amfa.2016.527815 Open Access Article Abstract Page Full-Text 53 - The Effect of the Sale of the Company to Disclose Bad News for Companies at Different Levels of Activity Ratios Mitra Mohammad Talebi Majid Davoodi Nasr Bahark Mohammadtalebi 10.22034/amfa.2016.527822 Open Access Article Abstract Page Full-Text 54 - Comparative Analysis of the Relationship between the Net Assets Value and the Share Price of Investing Companies Accepted in Tehran Stock Market Parviz Dindar Farkoushi Open Access Article Abstract Page Full-Text 55 - Identification and ranking of intellectual capital components in state-owned banks of the Islamic Republic of Iran Behzad Zareian moradabadi Alireza Eslamboulchi kambiz hamidi tohfe ghobadilamouki Open Access Article Abstract Page Full-Text 56 - Identification and evaluation of key Assets with approach passive defense (case study: Qazvin province) vajiheh hedayati Mohamad Hosein Ramesht Seyyed Ali Al-Hosseini al-Madrasi Open Access Article Abstract Page Full-Text 57 - Analysis of indicators of evaluation of importance and life of infrastructure: grounded theory approach Gholam reza hossein ali beyki Open Access Article Abstract Page Full-Text 58 - The Role of Internal and External developmental assets in Predicting the Academic Performance of Work and Technology course and Social Studies course for Ninth Grade Students Arezu Ghafoori Mahdi Shariat Bagheri Ebrahim SafiKhanie Mahdi Rezaie Open Access Article Abstract Page Full-Text 59 - Enhanced Prudential Standards Under Basel Iii: What Consequences For The Profitability Of Banks Selma Haj Khlifa Amal Zaki 10.22094/joie.2020.677810 Open Access Article Abstract Page Full-Text 60 - Execution of Options in Sukuk Al-Ijara Bonds Alireza Hamisi Majid Ghorbanali Dolabi Majid Vaziri Mahmoud Veysi 10.22034/ijrj.2021.680387 Open Access Article Abstract Page Full-Text 61 - The Effect of Invisible Social, Human and Organizational Assets on Knowledge Productivity: The Case Study of Pharmaceutical Companies in Iran Reza Sepeh vand Mohsen Aref Nezhad Open Access Article Abstract Page Full-Text 62 - Impact of Economic Freedom on the Development of Banking Sector in Iran A. Shahabadi R. Davari Kish Open Access Article Abstract Page Full-Text 63 - Separation and Computation of Relative Risk Aversion and Elasticity of Inter Temporal Substitution: Recursive Preferences and Dynamic Programming Approach reza roshan Open Access Article Abstract Page Full-Text 64 - Effect of the Olive Value Chain on the Assets of Olive Orchard Owners in Rudbar County: the Application of Sustainable Livelihood Approach Shahaboldin Shokri Yazdan Habibi Seyyed Mehdi Mirdamadi Open Access Article Abstract Page Full-Text 65 - The Effects of Entry of Real Shareholders and Exchange Rate Volatility on the Return on Assets in the Pharmaceutical Materials and Products of Tehran Stock Exchange (Dynamic Panel Data Approach) Fereshteh Shams Safa marjan damankeshideh Majid AfsharRad Manijeh HadiNejad Alireza Daghighi Asl Open Access Article Abstract Page Full-Text 66 - New Financing Techniques for Renovation and Remodeling of Wornout textures in Metropolises Mohsen Mousavi samaneh tarighi Abdolah Daryabourand Open Access Article Abstract Page Full-Text 67 - Reviewing the Reasons for not Achieving the Construction Budget within Four Years in Tehran Fourth Development Plan (Case Study: Civil Road Transportation- Office of Reconstruction and Development Schools- K. Danesh Fard H. Rajabi Farjad Open Access Article Abstract Page Full-Text 68 - Investigion Internal Properties in the Quality of Financial Reporting of Companies listed in Tehran Stock Exchange Younes Nobakht Mohammad Hasan Janani MohammadReza Moazzami Goodarzi Open Access Article Abstract Page Full-Text 69 - The Relationship between Representation Cost and Company Growth mohsen hamidian Mohammad Hassan Saadatian Farivar Open Access Article Abstract Page Full-Text 70 - Evaluation on the Relationship between Assets Liquidity and Stock Liquidity Manizheh Firoozi Hassan Hemmati Hassan Ghodrati Open Access Article Abstract Page Full-Text 71 - A Study of the Relationship between Intellectual Capital and Financial Performance of Companies Accepted in Tehran Stock Exchange (Leasing and Banks) hassan aboalfathi Ghodrat Allah Taleb Nia Open Access Article Abstract Page Full-Text 72 - The lived experience of the second high school female Afghan immigrants’ students with an emphasis on internal developmental assets Motahare Akbarimoqadam kakhki Elahe Hejazi Marziye Aali Open Access Article Abstract Page Full-Text 73 - The Relationship Between Perceived Social Support with Psychological Well-Being: The Mediator Role of Developmental Assets Moradali Rezaei Varmazyar Open Access Article Abstract Page Full-Text 74 - Internal and External Developmental Assets and Academic Well-Being: The Mediating Role of Academic Buoyancy Mah Azadian Bojnordi Saeed Bakhtiarpour Behnam Makvandi Parvin Ehteshamzadeh Open Access Article Abstract Page Full-Text 75 - Requirements Resulting from the Recommendations of the Basel Committee on Banking Supervision Regarding Cryptocurrencies bahar babaei sadegh salimi سوده شاملو Open Access Article Abstract Page Full-Text 76 - Pattern of resolving non-performing demands of the Iranian banking system using the experience of other countries Hadi Rahmani Fazli Open Access Article Abstract Page Full-Text 77 - The Impact of Credit Risk on the Banking System's Performance: (PANEL VAR Approach) علی احمدی حسینعلی احمدی جشفقانی اصغر ابوالحسنی هستیانی Open Access Article Abstract Page Full-Text 78 - The Impact of Growth, Tangibility of Assets, Open Economy and Economic Indexes on Performance Efficiency Banks زهرا پورزمانی کاظم قاسمی Open Access Article Abstract Page Full-Text 79 - Analysis of the relationship between intellectual capital and competitive power factors(changes in ROA and company sales) Mahdi Goodarzi Aliakbar Chaharmahali Ehsan Rahmaninia Hashem Nikoomaram محسن امینی خوزانی Open Access Article Abstract Page Full-Text 80 - Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud Nahid Rezaei زهرا دیانتی دیلمی Reza Gholami Jamkarani Fraydoon Rahnamay Roodposhty DOI: 10.30495/FAAR.1403.1073213 Open Access Article Abstract Page Full-Text 81 - The Relative and Incremental Information Content of Earnings VS. Cash Recovery Rates for Measuring the Company’s Performance Jalil Khodaparast Shirazi Ghodratallah Talebnia Tahereh Mosallanejad Open Access Article Abstract Page Full-Text 82 - The Effect of Environmental Uncertainty on Earnings Persistence پگاه معتمدی ید اله تاری وردی 10.30495/faar.2022.691685 Open Access Article Abstract Page Full-Text 83 - The Effective Factors on Intellectual Capital Disclosure in Tehran Stock Exchange Rezvan Hejazi Mitra Rashidi Open Access Article Abstract Page Full-Text 84 - ارزیابی و ارائه الگوی شناسایی خطرحسابرسی مبتنی بر ویژگی های بنیادین شرکت ها محمد امین زکی زاده فرزین رضایی ایرج نوروش Open Access Article Abstract Page Full-Text 85 - The Relationship between Policy Uncertainty and Accounting for Encrypted Financial Assets Yazdan Gudarzi Farahani Babak Esmaeili Omidali Adeli 10.30495/faar.2022.693672 Open Access Article Abstract Page Full-Text 86 - the Reason of Different Capital Structure in Iran in Comparison with Asia Pacific Countries Rassol Naeempoor ALI Nemati Maasomeh Alavi Open Access Article Abstract Page Full-Text 87 - تبیین الگویی برای مدیریت سود در شرکتهای ورشکسته و مقایسه آن با مدل اصلاحشده جونز سید مهدی فداکار خسرو فغانی ماکرانی علی ذبیحی Open Access Article Abstract Page Full-Text 88 - Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory علی مسیبی بهروز فرزانه حاجی حسنی Open Access Article Abstract Page Full-Text 89 - The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms zeinab ariamand seyyed abbas ebrahimi Open Access Article Abstract Page Full-Text 90 - The Distributional Changes of Financial Assets’ Return in Pre and Post COVID 19 Based on Power Law, Stretched Exponential Function and q-Gaussian Function rasool rezvani Gholamreza Askarzadeh Open Access Article Abstract Page Full-Text 91 - Intangibles disclosure: A user-based approach to enhanced external financial reporting Akbar Dalirian mehdi meshki fazel mohammadi nodeh sina kheradyar Open Access Article Abstract Page Full-Text 92 - Price predicting with LSTM artificial neural network and portfolio selection model of financial assets and digital currencies Faranak Khonsarian Babak teimourpour Mohammad Ali Rastegar Open Access Article Abstract Page Full-Text 93 - Investigating the impact of corporate controversies on the performance Mehdi ershadi mozhgan safa Zohreh Hajiha Hossein Moghadam Open Access Article Abstract Page Full-Text 94 - Simulate the Model of the Effects of Alternative Assets Volatility on Overall Index of Tehran Stock Exchange and Housing Prices with Using System Dynamics habibollah Ranaei Kordsholi abbas abbasi Hooman Pashootanizadeh Open Access Article Abstract Page Full-Text 95 - The Evaluation of Return and Risk on Investment in Stocks based on the Integration of Asset Pricing Multi-Factor Model and Penalty Function Aliakbar Farzinfar hossein Jahangirnia Reza Gholami Jamkarani Hasan Ghodrati Ghazaani Open Access Article Abstract Page Full-Text 96 - Examining the Effective Factors on Commercial Bank Profitability of Iran Using Panel ARDL Method Iraj Shariatzadeh Mehdi Shabanzadeh Gholamreza Zomorodian Open Access Article Abstract Page Full-Text 97 - The Relationship Between JIT-Based Quality Management and Financial Performance in Car Company Listed on the Stock Exchange aysan seyfi hossein Boudaghi Khajeh Nobar Open Access Article Abstract Page Full-Text 98 - The Mediator role of Information Asymmetry in Imperfect Competition Market on the relation between Earnings Forecast Bias & Idiosyncratic Risk derived from Capital Assets Pricing Model Mohammad Hassani Sanaz Moradi 10.30495/afi.2021.1925455.1016 Open Access Article Abstract Page Full-Text 99 - Analysis of the effect of the aspect of income and assets of household resources on children's behavioral problems Azim Aran Roya Aleemran Majid Ahmadlu Mohammad Narimani Open Access Article Abstract Page Full-Text 100 - Assessment and classification of hospital infrastructure, Case study: Shahid Beheshti Hospital in Qom Mohsen Kameli Mona Nabavi Hassan Hosseini Amini