List of Articles Open Access Article Abstract Page Full-Text 1 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership Shirin Shahbazi Shirin Shahbazi یونس بادآور نهندی Open Access Article Abstract Page Full-Text 2 - The effect of the CEO's bonus and excess cash reserves on the risk-taking of banks admitted to the Tehran Stock Exchange. mohamad mohamadi farid rezazade Open Access Article Abstract Page Full-Text 3 - A Comparative Study of the Role of Corporate Governance in Divestiture Companies and Non- Divestiture Companies on Based score matching Statistical Approach Vahid Bekhradi Nasab Ali Khoshdel Open Access Article Abstract Page Full-Text 4 - The Relationship Between Institutional Cross-Ownership and the Cost of Equity according to Product Market Competition Mansour khojasteh ahvazi fatemeh Sarraf Open Access Article Abstract Page Full-Text 5 - Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria hooman jafarpoor Habibollah Nakhaei Ghodratollah Talebnia Open Access Article Abstract Page Full-Text 6 - The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions Mohammadreza Abbasi Astamal Akbar Abbaspour Open Access Article Abstract Page Full-Text 7 - Pathology of electronic financial reporting in terms of content.Dimensions and structure Ali Lalbar Amir Ali Rahimi