List of Articles legal claims Open Access Article Abstract Page Full-Text 1 - Conditional Accounting Conservatism and Financial Flexibility: The Corona Pandemic in the Formation of Legal claims Aliasghar Mahmoodi Mohammadreza Abdoli Maryam Shahri Farhad Dehdar Open Access Article Abstract Page Full-Text 2 - A Study of the Correlation betweenCost Layoff and Cost Stickiness Mohammad Hosein Vadeei Noghani Seyed Mohsen Salehi Vaziri 10.71907/sebaa.2301-1086 Open Access Article Abstract Page Full-Text 3 - Relationship between Audit Quality and Earnings Persistence In companies of Tehran exchanges کاوه پرندین احسان مهری سید حسام وقفی 10.30495/jmemiau.2022.576133.1135 Open Access Article Abstract Page Full-Text 4 - Jurisprudential review of confessions in civil and criminal cases Ali Ashraf Sobhani hosain saberi Mansour Amirzadeh jirkoli mostafa ghafoorian nejad