List of Articles Open Access Article Abstract Page Full-Text 1 - A Discovery of Stock Portfolio through Using Cardinal Restrictions hassan aboalfathi Open Access Article Abstract Page Full-Text 2 - Examination of the Relationship between Internal and External Liquidity and the Capital Cost Mohsen Hamidian Mohammad Hussein Asadi Moshizi Open Access Article Abstract Page Full-Text 3 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency Yadollah Noorifard Hassan Chenari Bouket Open Access Article Abstract Page Full-Text 4 - The Impact of CRM (Customer Relationship Management) and RM (Relationship Marketing) on the Business Performance of Tehran Ansar Bank Branches Hormoz Mehrani Mansoure Sadeghi Open Access Article Abstract Page Full-Text 5 - Replacement of International Accounting Standards with Iranian Accounting Standards: The Auditor’s Opinion to Stop Providing False Financial Statements Roya Darabi Seyyed Mohammad Ali Mirmasoum Open Access Article Abstract Page Full-Text 6 - The Relationship between Operating Cash Flows and Life Cycle Characteristics of Companies Participating in the Tehran Stock Exchange Fatemeh Saraf Samineh Haghparast Open Access Article Abstract Page Full-Text 7 - The Role of Accruals, Cash Flows and their Information Content in Operating Profitability of the Stock Returns Razieh Fatehpour Jalil Farokhi