List of Articles Open Access Article Abstract Page Full-Text 1 - National Culture components and National Intellectual Capital: An International Study میثم معمر Bahman Banimahd اعظم شکری Open Access Article Abstract Page Full-Text 2 - Investigating the Financial Health of SME Companies in Crisis Conditions Using Fuzzy Qualitative Comparative Analysis Akbar Ashuri محمود رحمانی Saeed Jabbarzadeh Kangarloei Open Access Article Abstract Page Full-Text 3 - Analyzing the role of Machiavellianism and psychopathic personality of accountants on the social responsibility of the accounting profession Ail khaleghi Maryam sadeghi Mehdi Safari Gerayli مانا فراهی Open Access Article Abstract Page Full-Text 4 - THE EFFECT Of AGENCY COSTS on THE RELATIONSHIP BETWEEN FINANCIAL LEVERAGE and COMPETITION with FINANCIAL DISTRESS Masoud Gholamzadeh Ledari Parvin Sadri Hanieh Darabi Open Access Article Abstract Page Full-Text 5 - Conditional Accounting Conservatism and Financial Flexibility: The Corona Pandemic in the Formation of Legal claims Aliasghar Mahmoodi Mohammadreza Abdoli Maryam Shahri Farhad Dehdar Open Access Article Abstract Page Full-Text 6 - Investigating the effect of business strategy on the relationship between environmental, social and corporate governance stressors with the resilience of companies listed on the Tehran Stock Exchange Sanaz Dehghan zohreh hajiha mehdi salehi Open Access Article Abstract Page Full-Text 7 - Investigating the influence of investment behavior components on Strategic management accounting of stock exchange Mehran Rahimi Yaghoub Aghdam Mazraeh jamal bahri سعید جبارزاده کنگرلوئی morteza motevasel Open Access Article Abstract Page Full-Text 8 - Presenting a model for opportunistic earnings management: factors, motivations and techniques Ehsan Saadati Shahreh Yazdani Mohammad hamed khan mohammadi Davoud Gorjizadeh Open Access Article Abstract Page Full-Text 9 - The Effect of Green Business Practices on Corporate Financialization with the Moderating Role of Female Directors naser mastchaman Elnaz Akbarlou