List of Articles conservatism in financial repo Open Access Article Abstract Page Full-Text 1 - The investigation of the impact of the cultural values on conservatism in financial reporting in listed companies of Tehran Stock Exchange دکتر هاشم نیکومرام سعید جبارزاده کنگرلوئی سعید خدایار یگانه Open Access Article Abstract Page Full-Text 2 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers Saeed Anwar Khatibi Muhaddech Hashemi