In Press

Published: 2025-05-31

Articles

Investigating the Factors Affecting the Relationship between Dividend Distribution and Investment

Mahdieh Nosrati

, Sasan Mehrani *

, Ezzatollah Abbasiyan

1-21
- PDF (Persian)
The Impact of Behavioral Biases on Portfolio Optimization among Investors in the Tehran Stock Exchange: A Behavioral Finance Approach

Mahboubeh Eskandari

; Abdolreza Mohseni *

; Mostafa Ghasemi

1-17
- PDF (Persian)
Developing a Model for Competitive Advantage of Intellectual Capital and Its Impact on Financial Performance

Fatemeh Mosadegh

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-20
- PDF (Persian)
Analysis of the Causal Relationships between Capital Adequacy, Liquidity, and Profitability Indicators of Banks within the Framework of the Central Bank of Iran's Regulatory Regulations Using the DEMATEL Approach

Ebrahim Azarkamand

; Seyed Rasoul Hosseini *

; Vahid Mahmoudi

, Habib Amirbeiki Langroodi

1-17
- PDF (Persian)
Identifying Key Elements in Media Revenue Models

Meysam Ansari

; Neda Soleimani *

; Ataollah Abtahi

, Omid Arghish

1-20
- PDF (Persian)
Assessing the Effectiveness of Stress Management Training on Audit Quality

Mahmoud Salariyeh Kouhi

; Mohammad Mahmoudi *

; Abbasali Haghparast

, Hamed Ahmadzade

1-17
- PDF (Persian)
Application of Beneish and Dechow Linear Models in Identifying and Predicting Financial Reporting Distortions: Evidence from Companies Listed on the Tehran Stock Exchange

Jaber Awad Mezaal Al Mashalawy

, Arezoo Aghaei Chadegani *

, Mohammed Sameer Deherieb AL Robaaiy

, Mohammad Alimoradi

1-15
- PDF (Persian)
The Effect of Artificial Intelligence Utilization on Financial Reporting Quality: The Mediating Role of Users’ Trust in Accounting Systems

Nooshin Sheikh *

1-16
- PDF (Persian)
Social Network Analysis and Prioritization of Performance Audit Indicators in State Banks Based on Grounded Theory and the OPA Technique

Zahra Momeni Landi

; Abdolreza Mohseni *

; Esmaeil Kamalirad

1-21
- PDF (Persian)
The Role of Marketing Artificial Intelligence in Increasing Sustainable Financial Performance of Small and Medium-sized Enterprises through Customer Participation and Data-Based Decision Making

Mohammad Reza Rostami Dehjalali *

1-16
- PDF (Persian)
Developing a Strategic Management Accounting Model Based on Corporate Social Responsibility Reporting in Iran

Erfan Davari

, Saeed Anvar Khatibi *

, Rasoul Abdi

, Mahdi Zeinali

1-18
- PDF (Persian)
Identification and Prioritization of Professional Accounting Ethics Indicators Affecting Earnings Management and Tone Management

Matin Ghasemi

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-18
- PDF (Persian)
Investigating and Validating the Impact of New Technologies Based on Accounting Information Systems on the Financial Performance of Companies Listed on the Iraqi Stock Exchange

Sultan Bahjat Badr Al-gburi

; Mehrdad Ghanbari *

; Forouzan Mohammadi

, Maryam Nouraei

1-13
- PDF (Persian)
Comparing Mobile Phone and Computer Use in the Influence of False Headlines on Investor Judgment: Revenue Increase vs. Profit Decrease

Hamid Mehrjoo

; Masood Fooladi *

; Maryam Farhadi

1-10
- PDF
Developing a Strategic–Operational Plan and Forecasting the Financial Program of Aradan Municipality Using the ARIMA Econometric Technique

Reza Ziari *

; Zahra Moghimi

, Ramin Samadi

1-20
- PDF (Persian)
Forecasting Stock Price and Exchange Rate Volatility Using a Comparative Approach of Geometric Brownian Motion and Neural Networks

Rouzbeh Zarezadeh

; Artin Beytari *

; Mohammadreza Ghorbanian

, Hossein Badiei

1-17
- PDF (Persian)
The Role of the National Wealth Fund in Managing Oil Revenues: Evidence from a Two-Country DSGE Model

Javid Bahrami *

; Marjan Soltani

1-27
- PDF (Persian)
The Effect of CEO Turnover Type and CEO Succession Origin on Audit Report Lag in Firms Listed on the Tehran Stock Exchange

Amirali Abbaspour

; Razieh Alikhani *

; Mehdi Maranjory

, Reza Fallah

1-18
- PDF (Persian)
A Multidimensional Analysis of the Relationship Between Systematic Risk Indicators and Stock Market Returns in Tehran Stock Exchange

Abbasali Haghparast *

; Amir Salari

1-12
- PDF (Persian)
Identifying and Prioritizing Factors Influencing Financial Innovations to Reduce Stock Price Crash Risk in Banks Listed on the Stock Exchange

Mehdi Hasani

; Fatemeh Ahmadi *

; Lida Azizpor

, Rahmatalah Mohamadipor

, Karen Tatahi

1-23
- PDF (Persian)
A New Paradigm in the Accounting Profession: A Grounded Theory Model of Accountants’ Extra-Role Behaviors

Mohammad Abdi

; Azar Moslemi *

; Malek Taj Maleki Oskouei

, Abdolkarim Moghadam

1-19
- PDF (Persian)
Modeling the Significance of Social Media Marketing Activities, Brand Equity, and Loyalty in Predicting Consumers’ Willingness to Pay a Premium Price for Portable Technology Gadgets

Gholamreza Jahanshahi

; Albert Boghosian *

; Abdolhossein Karampour

1-16
- PDF (Persian)
Validation of a Model of Factors Affecting the Improvement of Accounting and Auditing Quality in Companies Listed on the Tehran Stock Exchange

Kamran Zanjanitabar

; Arezoo Khosravani *

; Arefeh Mohaghegh

1-18
- PDF (Persian)
Evaluating the Fit of an Organizational Risk Management Model Based on the Theory of Constraints

Hossein Karimkhani

; Mohammad Esmaeil Molaei *

; Shohreh Yazdani

1-17
- PDF (Persian)
https://doi.org/10.61838/jafci.371
The Impact of Using a Joint Auditor Considering Management Expectations in the Supply Chain on Cost Stickiness

Vahid Raboobi

; Hamidreza Bazazzadeh Torbati *

; Mohammad Karami

1-15
- PDF (Persian)
https://doi.org/10.61838/jafci.289
Analyzing the Effects of IFRS Standard Changes on Bank Balance Sheet Structure and Liquidity Ratios

Reza Sotudeh

, Alireza Hirad *

, Abbasali Haghparast

, Hojat Allah Zerehi

1-17
- PDF (Persian)
Evaluating the Approach of Active and Passive Investors in Detecting Ponzi Patterns for Capital Market Financial Decision-Making

Ahmad Tavakoli

; Allah Karam Salehi *

; Mehran Hafezi Birgani

, Shahrokh Bozorgmehrian

1-23
- PDF (Persian)
Simulation of Effective Electronic Banking Factors on Profitability Using a System Dynamics Approach: A Case Study of Maskan Bank

Hossein Keshavarzi Nejhad

; Mohammad Reza Abdoli *

1-23
- PDF (Persian)
Designing a Financial Startup Model in Cloud Reporting

Shimae Yas Khazir Khazir

; Yaqoub Aghdam Mazraeh *

; Mostafa Sabouri

, Majeed AbdulHussein Hatif

1-23
- PDF (Persian)
Design and Development of a Multi-Objective Optimization Model for Financial Costs and Delivery Time in the Iranian Supply Chain Using NSGA-II

Fatemeh Ahmari

; Seyed Ali Paytakhti Oskouei *

; Saeed Anvar Khatibi

, Yaghoub Pourkarim

1-13
- PDF (Persian)
Presenting a Model for Voluntary Disclosure of Non-Financial Information Based on an Institutional Perspective in Companies Listed on the Tehran Stock Exchange

Ali Khodabakhshi

; Mohsen Dastgir *

; Saeid Ali Ahmadi

1-17
- PDF (Persian)
https://doi.org/10.61838/jafci.218
The Effect of Board Gender Diversity on the Relationship between CEO Financial Expertise, CEO Tenure, and Financial Statement Fraud in Companies Listed on the Tehran Stock Exchange

Maryam Sadeghi *

; Alireza Esfahanian

1-17
- PDF (Persian)
Examining the Effect of Auditor Characteristics on Audit Report Delay

Somayeh Arab

; Reza Sotudeh *

; Abbasali Haqparast

, Alireza Hirad

1-13
- PDF (Persian)
Exploring the Improvement of Financial Reporting through Robotic Process Automation within a System Representation Framework

Younes Edalati Nezhad

; Maryam Shahri *

; Hassan Valyan

, Mohammad Mehdi Hosseini

, Mohammad Reza Abdoli

1-20
- PDF (Persian)
Identifying and Ranking the Challenges of Accounting Education in Technical and Vocational Schools

Somayeh Jazini Zadeh ; Reza Sotudeh * ; Abbasali Haghparast , Alireza Hirad

1-16
- PDF (Persian)
Investigating the Nonlinear Effect of Economic Policy Uncertainty and Bank Loans on Corporate Inefficient Investment

Abbas Alimardani Karafsi ; Arezoo Khosravani * ; Reza Ziyari , Arefeh Mohaghegh

1-14
- PDF (Persian)
Identifying and Prioritizing Factors Affecting the Empowerment of Audit Firms

Mohammad Mahmoodi *

; Farshad Karimi Hessari

, Seyed Yousef Ahadi Sarkani

1-17
- PDF (Persian)
Development of a Capital Market Behavior Model Based on Types of Information and Market Symmetry

Mir Mohammad Ebrahimzadeh , Seyed Yousef Ahadi Serkani * , Mohammad Mahmoudi

1-22
- PDF (Persian)
Developing a Foresight-Based Model for Resource and Expenditure Management in Banking with Emphasis on Modern Financial Technologies: A Mixed-Method Approach

Soghra Jafari

; Hojjatallah Salari *

; Ali Amiri

, Saeed Moradpoor

1-22
- PDF (Persian)
Validation of the Model of Factors Affecting Creative Accounting with Emphasis on Technical and Environmental Indicators: A Structural Equation Modeling Approach

Mohammad Reza Moghadam

; Faegh Ahmadi *

; Seyed Nima Valinia

1-12
- PDF (Persian)
Developing a Scenario Model of Shadow Banking under Neurotic Structural Disruptions in Iran’s Economic System

Omid Kargar Shooroki

; Gholamreza Askarzadeh *

; Alireza Rayati Shavazi

, Hamid Khajeh Mahmoodabadi

1-23
- PDF (Persian)
Presenting a Productivity Model for Auditing Firms Based on the Theory of Constraints

Ahmad Reza Ghouhestani

; Mohammad Hamed Khanmohammadi *

; Shohreh Yazdani

1-17
- PDF (Persian)
https://doi.org/10.61838/jafci.427
Developing a Serendipity-Based Approach to Streamline Learning in Accounting Knowledge

Aniseh Rayatzadeh

; Habibollah Rasouli *

; Saeed Nasiri

, Hossein Jannat Makan

1-24
- PDF (Persian)
A Hybrid Intelligent Approach for Predicting Digital Transformation Change Levels Based on Stacked Ensemble Learning and Deep Meta-Learning

Samaneh Hedayati

; Seyed Javad Iranbanfard *

; Sara Najafzadeh

, Mostafa Kolahdoozi

1-32
- PDF (Persian)
Identifying the Effective Dimensions and Components in the Social Position of Forensic Accountants from the Perspective of Social Identity Theory

Sara Darvishi Javanmardi

; Nasim Shahmoradi *

; Akram Taftian

1-23
- PDF (Persian)
Analyzing Investor Behavior through the Use of Fintech in Iranian Private Banks

Samira Dosti Gofli

, Hoda Hemmati *

, Davood Hemmati

, Mehdi Fathabadi

1-15
- PDF (Persian)
Comparison of the Accuracy and Efficiency of Linear Regression and Nonlinear Logit and Probit Models in Stock Price Forecasting

Parasto Azami

; Najmeh Kargar Kamour *

; Hoda Hemmati

1-16
- PDF (Persian)
https://doi.org/10.61838/jafci.355
The Effect of Increases in Board Independence on Financial Reporting Quality and the Efforts of Independent Auditors

Hassan Hajizadeh Ardakani ; Ali Taghavi Moghadam * ; Rohollah Rahmani

1-16
- PDF (Persian)
Examining the Factors Influencing the Enhancement of Efficiency and Effectiveness in Management Accounting Systems

Mehdi Mehrandish

; Reza Sotudeh *

; Alireza Hirad

1-15
- PDF (Persian)
A Multi-Period Portfolio Optimization Model with Dynamic Risk Preference and Minimum Trading Constraint under Uncertainty

Saber Bahraminejad

; Farid Asgari *

; Ali Emami Meybodi

, Babak Hajikarimi

1-19
- PDF (Persian)
An Early Warning Credit Risk Prediction Model Based on Metaheuristic Algorithms (Case Study: Bank Sepah)

Mohammad Rostami ; Yaghoub Pour Karim * ; Younes Badavarnahandi , Rasoul Baradaran Hasanzadeh

, Mahdi Zeinali

1-25
- PDF (Persian)
Presenting a Model of Uncertainty Due to Ambiguity in the Iranian Capital Market

Mohammad Ahmadnejad

; Mohammad Hosein Ranjbar *

; Saeed Moradpour

, Hojjatollah Salari
Digital Transformation and Accounting Information Quality: The Moderating Role of Environmental Uncertainty

mehdi Maranjori *

1-18
- PDF (Persian)
https://doi.org/10.61838/jafci.418
Developing a Model to Enhance the Efficiency and Effectiveness of Management Accounting Systems in Manufacturing Companies

Mehdi Mehrandish ; reza sotudeh *

; Alireza Hirad

1-18
- PDF (Persian)
Islamic Securities Pricing Model

Hossein Naghavi

; Heider Mohammadzadeh Salteh *

; Ebrahim Navidi Abbaspour

, Akbar kanani

1-19
- PDF (Persian)
The Impact of Board of Directors and Audit Committee on Sustainability Reporting with the Moderating Role of Moderate Policy: Evidence from the Tehran Stock Exchange

Maryam Amini Tabar

; Hamid Mahmoudabadi *

; Mohammad Kiamehr

1-18
- PDF (Persian)
Developing an Indigenous Model of Auditors’ Ethical Sustainability Based on Grounded Theory

Saeideh Fatahibafghi

, Khosro Moradishadadi * , Morteza Bavaghar

1-27
- PDF (Persian)
Prediction of the Iranian Stock Market Using Elliott Wave Oscillations and Relative Strength Index with the Aid of Machine Learning

Mohammad Javad Mahmoudi *

; Seyedeh Melika Lajevardi

, Parviz Yari

1-23
- PDF (Persian)
https://doi.org/10.61838/jafci.441
Validation of the Model of Factors Affecting the Selection of Investment Strategies in Investment Companies

Arsalan Ahmadali

; Faegh Ahmadi *

; Seyed Nima Valinia

, Morteza Bavaghar

1-15
- PDF (Persian)
Validation of the Digital Accounting Driving Model with the Aim of Improving the Quality of Financial Reports

Farhad Ameri Poor

; Morteza Bavaghar *

; Hamid Rostami Jaz

, Saeed Moradpour

, Hossein Noorani

1-20
- PDF (Persian)
Designing a Model for Enhancing Audit Quality Based on Auditors’ Personality Traits

MohammadAli Shamohammadi

; Hamid Rostami Jaz *

; Zekvan Imani

, MohammadHossein Ranjbar

1-20
- PDF (Persian)
Grounded Theory Explanation of an Integrated Audit Model Based on Emerging Technologies with Emphasis on Artificial Intelligence and Network Analysis in Financial Transparency and Economic Corruption Control

Bahareh Barahooey Pirnia

; Reza Sotudeh *

; Alireza Hirad , Habib Piri

1-17
- PDF (Persian)
Identification and Evaluation of Regulatory Efficiency Components in the Iranian Insurance Industry

Mahsa Yousefnejad

; Fatemeh Sarraf *

; Farzaneh Beikzadeh Abbasi

, Gholam Hasan Taghi Nataj Malekshah

1-21
- PDF (Persian)
Investigating the Effects of Investors’ Susceptibility to Interpersonal Influence and Financial Literacy in Determining Objective-Oriented Investment Behavior

Mahdiyeh Mangeli Kangi

; Masoud Sotoudeh *

; Mohammad Sarchami

1-15
- PDF (Persian)
An Internal Control System Model for Organizations in Special Economic Zones

Abdolmajid Hayati

; Faegh Ahmadi *

; Mohammad Hossein Ranjbar

, Bizhan Abedini

1-31
- PDF (Persian)
Validation of an Artificial Intelligence–Based Model for Accounting Practices

Amir Aghaalizadeh Darandashi

; Gholamreza Zomorodian *

; fatemeh Samadi

, Hossein Badiei

1-15
- PDF (Persian)
Predicting Corporate Bankruptcy in Listed Companies Using Artificial Intelligence Algorithms and Financial Statement Data

Erfan Alem *

1-21
- PDF (Persian)
The Effectiveness of Implementing a Lesson Plan for Service and Commercial Accounting Using the Lesson Study Approach on Students’ Learning and Attitudes

Yokabed Karamdar Nadamani

; Keyhan Azadi hir *

; Hassan Sadeghpour

1-17
- PDF (Persian)
Meta-Analysis of Factors Affecting the Enhancement of Auditors’ Judgment Quality

Fatemeh Alijani Barmchi

; Yusef Talebi *

; Keyhan Azadi Heir

, Batool Mehregan Soumeh Sarai

1-20
- PDF (Persian)
The Pattern of Apolitical Behavior of Auditors of the Court of Accounts of Iran from the Perspective of Detecting and Disclosing Violations in Executive Agencies

Shafi Kahyani

; Hamidreza Jafari Dehkordi *

; Bahareh Banitalebi Dehkordi

1-17
- PDF (Persian)
Designing Financial Transactions for Implementing Corporate Governance in Thermal Power Plants from the Perspective of Physical Asset Management: A Grounded Theory Approach

Fatemeh Eyni Ghorbaee ; Mojtaba Maleki Chubari * ; Sina kheradyar

1-21
- PDF (Persian)
Developing a Model for Improving Financial Decision-Making through FinTech Adoption in Iranian Private Banks

Samira Doosti Goofeli

; Hoda Hemmati *

; Davoud Hemmati

, Mehdi Fathabadi4

1-17
- PDF (Persian)
A Comparative Evaluation of Capital Asset Pricing Models: A Tobin Minimum Required Rate of Return and Inflation-Based Approach

Narges Rashidbeigi

, Mahmood Rahmani *

, Farzad Moayeri

1-18
- PDF (Persian)
Designing a Financial Risk Management Analysis Model for Startups in Iran’s Economy

Farhad Sohrab Manesh

; Seyed Ali Paytakhti Oskouei *

; Ali Asghar Mottaghi

, Saeed Anvar Khatibi

1-15
- PDF (Persian)
Identifying Individual and Organizational Empowerment Factors of Accountants for Artificial Intelligence Adoption

Arsalan Hekmat

; Sina kheradyar *

; Mojtaba Maleki Choobari

1-17
- PDF (Persian)
A Meta-Model for Fraud Risk Assessment in Auditing: A Qualitative Approach Based on Grounded Theory

Faryad Eisazadeh ; Asgar Pakmaram * ; Saeid Jabbarzadeh Kangarlouei , Jamal Bahri Sales

1-22
- PDF (Persian)
Investigating the Impact of Economic Policy Uncertainty on Investment Efficiency with Emphasis on the Moderating Role of Financial Constraints and Financialization in Firms Listed on the Tehran Stock Exchange

Zahra Khanalizadeh

; Najmeh Tavakoli Zaniani *

1-18
- PDF (Persian)
The Effectiveness of Accrual Accounting on Optimal Financial Decision-Making of Healthcare Managers in Determining Medical Service Costs

Morad bakhsh Arbabi

; reza sotudeh *

; Abolfazl Nejadali baghan

1-15
- PDF (Persian)
Presenting an Empirical Model of Financial Reporting Quality Using Information from Peer Companies Listed on the Tehran Stock Exchange

Gholam Abbas Alishvandi *

; Reza Tehrani

, Shokrollah Khajavi

1-15
- PDF (Persian)
AI-Based Sustainability Reporting Visualization Towards the 2035 Horizon

Omid Derakhshani

; Reza Tehrani *

1-26
- PDF (Persian)
Modeling Brainard’s Uncertainty within a Structural Shock Framework and Analyzing Dynamic Responses

Massod Emami ; Roya Al Emran * ; Sima Eskandari Sabzi

1-16
- PDF (Persian)
Providing a Portfolio Optimization Model Based on Prediction Considering Investment Sentiment

Ali Ghasemi Kian *

; Amirabbas Najafi

1-23
- PDF (Persian)
Identification and Analysis of Artificial Intelligence Implementation Risks in Improving Financial Performance Using an Interactions-Based Approach (Case Study: Amir Kabir Petrochemical Company)

Elnaz Ghaseminezhad

; Hossein Jannat Makan *

1-22
- PDF (Persian)
Interactive Effects of Cash Flow Risk on Corporate Financial Stability: Evidence from the Tehran Stock Exchange with Emphasis on Earnings Management and Abnormal Compensation

Efat Mazidabadi ; Negar Khosravipour * ; Mohammad Ali Bidari

1-19
- PDF (Persian)
A Model of Contextual Factors of Strategic Management Accounting in Listed Companies

Maryiam Radfarnia ; Behnam Gilani Neay Som’e Sarayi * ; Mahmoud Samadi Lorgani , Mohammad Reza Pourali

1-17
- PDF (Persian)
Challenges and Transformations of the Auditing Profession in the Contemporary Era

Mohammad Rahimi *

1-12
- PDF (Persian)
Comparative Evaluation of Predictive Accuracy of the Linear Black–Scholes Model and Nonlinear Heston and Quantum Schrödinger Models in Option Pricing in the Tehran Stock Exchange

Vahide Khajepour

; Gholamreza Askarzadeh Dareh *

; Hamid Khajeh Mahmoudabadi

, Seyed Yahya Abtahi

1-19
- PDF (Persian)
Comparing the Accuracy of Hybrid Audit Opinion Prediction Models Based on Particle Swarm Optimization (PSO) and Barnacle Optimization (BMO) Metaheuristic

Ali Khalifeh Sharifi

, Mehdi Bahar Moghaddam *

, Alireza Rahimi

1-24
- PDF (Persian)
Evaluating the Impact of Internal Audit Model Categories through Novel Technologies at Islamic Azad University

Seyed Abdolhamid Cheragei

; Allahkaram Salehi *

; Alireza Jarjarzadeh

, Saeed Nasiri

1-16
- PDF (Persian)
The Effect of Linguistic and Conceptual Complexity of Financial Reports on Investors’ Economic Decision-Making Quality: The Mediating Role of the Audit Expectation Gap

Siamak Taghipour Zarfsaz

; Saeid Jabbarzadeh Kangarlooee *

; Jamal Bahri Sales

, Asgar Pakmaram

1-17
- PDF (Persian)
Designing a Tax Fraud Detection Model Using Financial Statements

Tohid Seyfollahzadeh Sarai *

; Amin Najafgholizadeh

1-18
- PDF (Persian)
Presenting a Tax Avoidance Model Using Thematic Analysis in the Tehran Stock Exchange

Hadi Mollaee

; Khosro Moradi Shahdadi *

; Mostafa Ghanbari Ghalerudkhani

1-20
- PDF (Persian)
Presenting a Model for the Application of Financial Technology in the Development of the Electronic Insurance Industry

Saeideh Rezaei ; Malek Taj Maleki Oskouei * ; Ali Akbar Chaharmahali , Ehsan Rahmaninia

1-21
- PDF (Persian)
Evaluation of Accounting Criteria in Choosing the Optimal Stock Portfolio in Iran's Capital Market: A Hybrid SVM-DEA Approach

Hossein Nabieiboroujeni

; Hamidreza Jafari Dehkordi *

1-21
- PDF (Persian)
Developing a Qualitative Model of Tax Policy by Integrating Blockchain Technology into the Tax System

Ali Khoshdel

, Negar Khosravipour *

, Amirreza Keyghobadi

1-15
- PDF (Persian)
Analyzing the Moderating Role of Financial Reporting Quality in Iran’s Economic Volatility: Conditional Conservatism in the Face of Oil and Inflationary Shocks

Mahdie Taboli *

, Tahere Razavi karamoz

, Javad Taherizadeh anaripour

1-20
- PDF (Persian)
https://doi.org/10.61838/jafci.462
Explaining the Mechanisms Through Which XBRL-Based Digital Financial Reporting Affects Accounting Information Quality: A Systematic Review and Conceptual Framework

Hajar Moazami Nejad

; Zahra Aghashiri *

1-24
The Impact of Blockchain Technology on Transparency and Quality of Financial Reporting in Iranian Companies

Mohammad Mahdi Moeiniyan

; Hamidreza Gholamnia Roshan *

; Kaveh Azinfar

1-21
- PDF (Persian)
Designing a Decision-Making Model for Individual Investors in Portfolio Selection

Milad Asnaashari

; Abbas Ramezanzadeh Zeidi *

; Seyed Rasool Masoumi

1-19
- PDF (Persian)
Liquidity Risk Dynamics in the Iranian Interbank Network under Macroeconomic Stabilization Policies: A Support Vector Machine (SVM) Approach

Fatemeh Ebrahimisarveolya *

1-20
- PDF (Persian)
Optimal Cryptocurrency Portfolio Management Model Based on Futures Contracts Using the Markowitz Model and Data Envelopment Analysis

Yahya Goli Tavani

, Zahra Yousefi Amin *

, Marzieh Ebrahimi Shaghaghi

1-26
- PDF (Persian)
Product Diversity and Return on Equity with Kernel Density Approach in Petrochemical Companies

Maria Ilka

; Roya Darabi *

; Ali Najafi Mughadam

, Mir Feiz Fallah Shamsh

1-17
- PDF (Persian)
The Role of Public Debt in Employment Creation: The Threshold Effect of Institutional Quality

Randeh Qasim Naji

; Sakineh Sojoodi *

; Mohammad Mahdi Barghi Oskooee

1-22
- PDF (Persian)
Designing and Explaining a Context-Specific Model for Implementing Emerging Digital Technologies in Auditing: A Grounded Theory Approach

Firouzeh Fahimi

; Ahmad Khodamipour *

; Omid Pourheidari

1-27
- PDF (Persian)
Asymmetric Analysis of the Effects of Sustainability Reporting on Corporate Financial Performance: Evidence from Companies Listed on the Iraq Stock Exchange

Faraj Akraa

; Sahar Sepasi *

; Javad Rezazadeh

1-26
- PDF (Persian)
The Impact of Economic Growth on the Credit Risk of Iranian Banks: Evidence from a Nonlinear Smooth Transition Regression Approach

Hojat Talebi

; Habib Aghajani *

; Zahra Karimi

1-21
- PDF (Persian)

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