List of Articles Open Access Article Abstract Page Full-Text 1 - Effective Factors on Relation Between Smoothing of Gain and Companies' Profitability Hossein Etemadi Mohammad Ali Javadi Mazdeh Open Access Article Abstract Page Full-Text 2 - New Costing in Business Fraydoon Rahnamay Roodposhti Azam Pooryousef Open Access Article Abstract Page Full-Text 3 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh Open Access Article Abstract Page Full-Text 4 - Mental Accounting: New Challenge on Financial Management Classic Models Esmail moshiri Arezooi jalil Open Access Article Abstract Page Full-Text 5 - Activity Based Costing as a solution for financial reporting Yahya hassas yeganeh Open Access Article Abstract Page Full-Text 6 - An investigation on the relationship between Intentional smoothing and companis' bankruptcy in Tehran Stock Exchange Zohreh Hajiha Omid Siri Open Access Article Abstract Page Full-Text 7 - Investigation reasons lack of empirical managerial Accounting research in Iran Hashem Nikomaram F. Rahnamy RoodPoshti Ali Biat