List of Articles Open Access Article Abstract Page Full-Text 1 - The Effect of Fluctuations Divided Payout Ratio on Return on Owners equity Open Access Article Abstract Page Full-Text 2 - The study and analysis of financial ratios in identification of different levels of Iranian manufacturing units` financial health. Open Access Article Abstract Page Full-Text 3 - Determine the ranking indices listed companies in Tehran Stock Exchange on public and private sector Open Access Article Abstract Page Full-Text 4 - Relationship between the capital structure and competitive powero of TSE Listed companies Open Access Article Abstract Page Full-Text 5 - Earning Management and Capital Structure Open Access Article Abstract Page Full-Text 6 - Effects Corporate Governance on Firm Performance Open Access Article Abstract Page Full-Text 7 - Finding Periodic & Non periodic Cycle With Modified Rescale Range Analysis Open Access Article Abstract Page Full-Text 8 - Comparative of Performance based on budgeting with annual budgeting in country’s Sabte Ahval organization Open Access Article Abstract Page Full-Text 9 - Survey effect of financial liberalization on financial development