List of Articles Open Access Article Abstract Page Full-Text 1 - Comparing the impact of co-determinants on return on assets: focusing on Business Strategies فرزین رضایی رضا محسنی مریم رایقی Open Access Article Abstract Page Full-Text 2 - A review of information content between difference definite tax and declaration tax احمد مدرس حمید زارعیان برجی Open Access Article Abstract Page Full-Text 3 - Investigate the Relationship Between Intellectual Capital of Board and Financial Performance of Accepted Companies in Tehran Stock Exchange شهین دهقان هراتی علی فاضل یزدی حسین جباری احمدعلی اسدپور Open Access Article Abstract Page Full-Text 4 - The Relationship between Real Earnings Management Activities and Future Performance of the Listed Companies in Tehran Stock Exchange علی سعیدی نرگس حمیدیان حامد ربیعی Open Access Article Abstract Page Full-Text 5 - The Investigation of the Board Characteristics' Effect on Firm Debt Maturity Structure زهره حاجیها حسنعلی اخلاقی Open Access Article Abstract Page Full-Text 6 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر Open Access Article Abstract Page Full-Text 7 - Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach قدرت اله طالب نیا زهرا پورزمانی علی بیات