List of Articles Open Access Article Abstract Page Full-Text 1 - Pattern Presentation Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Gross Profit Marginو Return on Assetو Inventory Turnover and Cash Flows shirin tahmaseb hamidreza vakilifard Mohamad Hosein Ranjbar Ghodrat Allah Talebnia 10.71848/jcma.2024.1104451 Open Access Article Abstract Page Full-Text 2 - The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality Younes Badavar Nahandi Mohammadreza Abbasi Astamal Zeinab Omarpour Mesrkanlo 10.71848/jcma.2024.997393 Open Access Article Abstract Page Full-Text 3 - Designing the model of internal audit through new technologies in Islamic Azad University Seyyed Abdulhamid, Cheraghi Allah Karam Salehi Alireza, , Jorjorzadeh Saeed, , Nasiri 10.71848/jcma.2024.997359 Open Access Article Abstract Page Full-Text 4 - Identifying and Analyzing the Effective Key Propulsion on the Risk-taking Capacity of Investors with Futures Studies Approach seyed najibollah shanaei Ali Zabihi Mohammadreza shoorvarzi 10.71848/jcma.2024.997375 Open Access Article Abstract Page Full-Text 5 - The Effect of Governance Mechanisms on Tax Aggressiveness Zahra Mardani Afsaneh Soroushyar 10.71848/jcma.2024.997369 Open Access Article Abstract Page Full-Text 6 - A Comparative Study of Dynamic Portfolio Optimization Using Grey Relational Analysis Methods and Basic Methods (Average, Moving Average and Moving Average) in Tehran Stock Exchange Reza Adak Mehdi Meshki Miavaghi Mohammad Hassan Qolizadeh 10.71848/jcma.2024.997309 Open Access Article Abstract Page Full-Text 7 - Developing an Optimized Portfolio Model using Modified Risk Aversion Coefficient Roohollah Mehralizadeh shiadehi hosein didehkhani Ali Khozain arash naderian 10.71848/jcma.2024.997154 Open Access Article Abstract Page Full-Text 8 - Investigating the impact of investment behavior in Iran's capital market during the Covid-19 pandemic Mohammad baghr Khalgi Saeed Hosseipour 10.71848/jcma.2024.1104600