List of Articles Open Access Article Abstract Page Full-Text 1 - Bilateral relationship between level of mandatory disclosure and market-based performance in the firms listed on the Tehran Stock Exchange Akram Taftiyan 10.71965/aft.2024.1185828 Open Access Article Abstract Page Full-Text 2 - The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic Maryam Davarzani Malektaj Maleki Oskouei Mohammad Hassani 10.71965/aft.2024.1185077 Open Access Article Abstract Page Full-Text 3 - Behavioral model of profit management based on environmental factors and implicit knowledge of managers Abas Alizadeh ْAsgar Pakmaram Saeid Jabbarzadeh Kangarluei Jamal Bahrisales Open Access Article Abstract Page Full-Text 4 - The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator Allah Karam Salehi Mosa Mahmoudi Ehsan Fathi Skandar Mousa Bagheri Kahkesh Open Access Article Abstract Page Full-Text 5 - Investigating the effect of board gender diversity on the relationship between managers' overconfidence and corporate financing in companies listed on the Tehran Stock Exchange Farshid Ahmadi Farsani Parvaneh Torabi Dehkordi