List of Articles Open Access Article Abstract Page Full-Text 1 - Estimating the Function of Tourism Demand in Iran Soheila Khoshnevis Yazdi Maryam Gomami Open Access Article Abstract Page Full-Text 2 - Earnings Management and Ownership Structure: Some Evidences from Companies listed in Tehran Securities Exchange Seyedeh Mahboobeh Jafari Mahmood Bahramian Reihaneh Larijani Open Access Article Abstract Page Full-Text 3 - The Relationship between Non-Transparent Financial Reports and the Risk of Prospective Decline in Stock Price in Companies with Low Percentage of Free Float Stock Roya Darabi Maryam Riazi Open Access Article Abstract Page Full-Text 4 - The study smoothing in listed companies on the Stock Exchange, using the model Eckle (CASE STUDY Tehran Stock Exchange) taghi torabi samaneh tarighi Hossein soltani nejad Open Access Article Abstract Page Full-Text 5 - The Impact of the Auditor’s Tenure on the Quality of Information Disclosure in the Companies listed in Tehran Stock Exchange (TSE) Yadollah Noorifard FatemehZahra Sharbati Open Access Article Abstract Page Full-Text 6 - A Study of Effective Factors in the Insured’s Satisfaction of life Insurance with the Use of SERVQUAL Model (A Case Study: Novin Insurance Company) Ali Dehghani Ebrahim Abbasi A. Haji Baqer Zanjani Open Access Article Abstract Page Full-Text 7 - A Study of the Impact of the Decisions Made by the Judiciary, legislative and Executive Systems on the Solvency of Insurance Companies with Regard to Third-party Life Insurance in the Year 2014 Seyed Mohammad Fateminejad Ahmad Reza Jerghoui