List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Authorized Professional Judgment’s Application in Iran Accounting Standards on Qualitative Characteristics of Accounting Information Hashem Nikomaram Mousa Bozorg Asl Mehdi Taghavi Ali Asghar Mahmoudzadeh 20.1001.1.23830379.1392.5.18.1.8 Open Access Article Abstract Page Full-Text 2 - The Evaluation of Conditional Conservatism as Risk Factor Gholamreza Kordestani Mohammad Asle Roosta 20.1001.1.23830379.1392.5.18.2.9 Open Access Article Abstract Page Full-Text 3 - The Relation between Average of Stock Return, Firm Size, Earning and Cash Flow Volatilities Cycle Feraydoon Rahnamay Roodposhti Hashem Valipour 20.1001.1.23830379.1392.5.18.3.0 Open Access Article Abstract Page Full-Text 4 - The Relationship between the Elements of Intellectual Capital and Earnings Management Mohammad Hossein Setayesh Mojtaba Saeedi Mohammad Hossein Ghadirian Arani 20.1001.1.23830379.1392.5.18.4.1 Open Access Article Abstract Page Full-Text 5 - The Effect of Auditor Tenure and Auditor Type on the Reporting of Conservative Earnings Azita Jahanshad Morteza Navaei Lavasani 20.1001.1.23830379.1392.5.18.5.2 Open Access Article Abstract Page Full-Text 6 - The Investigation of Membership Effect in Business Group on the Firms’ Effective Tax Rate Ahmad Khodami Pour Meysam amini nia Mohammad Hasan Fadavi 20.1001.1.23830379.1392.5.18.6.3 Open Access Article Abstract Page Full-Text 7 - The Determinants of the Timeliness of Interim Financial Statements Bahman Banimahd Mahtab Toutchi 20.1001.1.23830379.1392.5.18.7.4 Open Access Article Abstract Page Full-Text 8 - The Effect of Intellectual Capital on Q-Tobin Ratio(Q) Empirical Evidence: Pharmacy Firms Listed Roya Darabi Sedigheh Kamran Rad Hamid Sayeed Jarahi 20.1001.1.23830379.1392.5.18.8.5