List of Articles Open Access Article Abstract Page Full-Text 1 - Characteristics of Audit Committee and Performance of Banks Mohammad Hosein Fatheh ahmad Hasanpor Open Access Article Abstract Page Full-Text 2 - Investigating the Impact of Economic Uncertainty on Stock Liquidity with an Emphasis on CEO Tenure Arash Derajhshanmehr roghayeh nazari Ali Mashayekhi Open Access Article Abstract Page Full-Text 3 - Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange Abbasali Haghparast Behnoush Shayesteh Somayeh Jazinizadeh Seyed Danial Aghvami Behroz Mehrparvar Open Access Article Abstract Page Full-Text 4 - The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis Fatemeh Moridi Rezvan Hejazi Mohammad Hosein Ranjbar Hamid Reza Vakilifard Open Access Article Abstract Page Full-Text 5 - 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