List of Articles ethical perspective Open Access Article Abstract Page Full-Text 1 - Corporate social responsibility and Classification Shifting of income and expenses from the ethical perspective of earnings management yasser shirzadi Kaveh parandin Somayeh Hosseini Aghdaei Open Access Article Abstract Page Full-Text 2 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view kaveh parandin Yaser shirzadi Somayeh Hosseini Aghdaei