List of Articles Open Access Article Abstract Page Full-Text 1 - The Impact of Conditional and Unconditional Conservatismon FirmValue Gholamhossin Asadi Morteza Bayat Open Access Article Abstract Page Full-Text 2 - Feasibility study of human resource accounting Case study at institute of international energy studies (iies) Nasser Mirsepassi Farzaneh Heydarpour Roghyeh Ebrahimi Open Access Article Abstract Page Full-Text 3 - The effect selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization Mahmoud Moeinadin Shahnaz Nayebzadeh Fatemeh Dinpajouh Open Access Article Abstract Page Full-Text 4 - Evaluating the value relevance of book value,accounting earning and cash flow with stock prices Khosro FaghaniMakrani Open Access Article Abstract Page Full-Text 5 - Management bonus and earning persistence Hashem Nikomaram Parisa Pazouki Open Access Article Abstract Page Full-Text 6 - The effect of intellectual capital, with the mediating role of knowledge management and cultural capital on organizational performance from the perspective of the BSC (Case Study: Isfahan Gas Company) S. Mohsen Allameh Ali SheikhAomasudi Open Access Article Abstract Page Full-Text 7 - Allocation of advertising expenditures with three approaches,proportional distribution model, the Shapley value and the nucleolus technique based on game theory Reza Sheikh Houriya Seifi