List of Articles Open Access Article Abstract Page Full-Text 1 - The quality of critical accounting procedures effect on information asymmetry Hossein Jahangirnia Feridoon Rahnamay Roodposhti hamidreza vakilifard Open Access Article Abstract Page Full-Text 2 - Designing Time Driven Activity Based Costing System via Fuzzy Logic Approach (Case Study of Yas E Fars Glaze Company) Mohammad Namazi Mandana Zare Open Access Article Abstract Page Full-Text 3 - The effect of using creative thinking pattern "El Ranco Province and Chad," the skills of management accounting accounting students Bahareh Banitalebi Dehkordi Open Access Article Abstract Page Full-Text 4 - Factors affecting Dividend Payout Ratio and Comparing Forecast Accuracy of Dividend Payout Ratio using Regression Model and Neural Network in Iran Over-The-Counter (OTC) Market Hamid Reza Chegini Mohsen Hamidian Negar Khosravi Pour Open Access Article Abstract Page Full-Text 5 - The examination of effect of earnings persistence and profitability on disclosure level of Corporate Social Responsibility listed in Stock Exchange in Tehran Pedram Imani Zohreh Hajiha Zahra Amirhosseyni Open Access Article Abstract Page Full-Text 6 - Developing the corporate social responsibility Model and its impact on the Qualitative Characteristics of Financial Information S. Ahmad Mousavi Farzin Rezaei Farhad Shahveisi Open Access Article Abstract Page Full-Text 7 - The Survey of Asymmetric Cost Behavior in Terms of a Two- Driver model of Cost Stickiness and Cost Inertia Elham Taheri Hajivand Ehsan Kamali Open Access Article Abstract Page Full-Text 8 - The Effects of Stagflation on Real and Accrual-based Earnings Management F. Mohammadrezaei Khosro Manteghi Esmail Abbasi