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List of Articles Azita Jahanshad Open Access Article Abstract Page Full-Text 1 - Investigating the moderating effect of managers' ethical characteristics on the relationship between debt volume and profit quality seyyed javad mirabbasi Azita Jahanshad Open Access Article Abstract Page Full-Text 2 - The effect of ethical characteristics of managers on the relationship between conservatism and cost of equity Saied AhmadVand Azita Jahanshad Open Access Article Abstract Page Full-Text 3 - Providing solutions to prevent the occurrence of moral hazards due to the distortion of financial statements during the implementation of IFRS in the banking system of Iran hamed Alizadehrahvar Azita Jahanshad