Vol. 3 No. 3 (2026): Serial Number 15

Published: 2026-06-26

Articles

  • The Impact of Blockchain on Corporate Financial Reporting Based on Iranian Reporting Standards and IFRS

    Farhad Heidari (Author); Mahdi Salehi; Farid Sefaty, Alireza Ghiyasvand (Author)
    1-22
    DOI: https://doi.org/10.61838/bmfopen.343

  • The Threshold Effect of Oil Rent on Non-Oil Economic Growth in Light of Financial Development: A Case Study of Iraq

    Obaida Amer Khudhair Al-Bazi (Author); Seyed Kamal Sadeghi; Reza Ranjpour, Elham Nobahar (Author)
    1-20
    DOI: https://doi.org/10.61838/bmfopen.341

  • Empirical and Comparative Analysis of the Efficiency of Nonlinear Option Pricing Models (Quantum-Based and Heston) and Conventional Linear Models (Black–Scholes and Binomial Tree) in the Tehran Stock Exchange

    Vahideh Khajepour (Author); Gholamreza Askarzadeh Dareh; Hamid Khajeh Mahmoudabadi, Sayed Yahya Abtahi (Author)
    1-16
    DOI: https://doi.org/10.61838/bmfopen.342

  • The Role of Behavioral Empowerment and Smart Technologies in Enhancing Investor Decision-Making and Portfolio Optimization in the Iranian Capital Market

    Mahboubeh Eskandari (Author); Abdolreza Mohseni; Mostafa Ghasemi (Author)
    1-12
    DOI: https://doi.org/10.61838/bmfopen.347

  • Designing a Model to Explain the Role of Customer Knowledge Management Strategy in Achieving Competitive Advantage in Iraq's Electronic Banking Sector

    Wisam Yaseen Mohsin Almhemis (Author); Mohammad Safari
    1-12
    DOI: https://doi.org/10.61838/bmfopen.346

  • The Role of Blockchain Technology in the Development of Accounting in Iran

    Saeed Javan , Mehdi Maranjory, Razieh Alikhani , Reza Fallah (Author)
    1-21
    DOI: https://doi.org/10.61838/bmfopen.338

  • Providing and Validating a Systemic Risk Model in the Tehran and Iraq Stock Exchanges

    Karrar Abood Hami Al Hafe (Author); Bahareh Banitalebi Dehkordi; Mostaf Abd Alhussein Ali Almansoori, Masood Fooladi (Author)
    1-15
    DOI: https://doi.org/10.61838/bmfopen.356

  • Examining Audit Strategies Affecting the Quality of Financial Reporting

    Sajjad Azizi Barani (Author); Nader Rezaei; Rasoul Abdi, Asgar Pakmaram (Author)
    1-14
    DOI: https://doi.org/10.61838/bmfopen.355

  • The Impact of Behavioral, Demographic, Financial Self-Efficacy, and Investors’ Longevity Preferences on Their Decision-Making

    Ghazaleh Seyfi (Author); Mohsen Hamidian; Ali Baghani, Shahram Chaharmahali (Author)
    1-12
    DOI: https://doi.org/10.61838/bmfopen.325

  • Analyzing the Moderating Role of Corporate Reputation in the Relationship between Managerial Ownership and Voluntary Disclosure in Leveraged and Capital-Based Firms

    Vahid Bahreyni (Author); Mohsen Dastgir; Mohammad Ali Moradi (Author)
    1-13
    DOI: https://doi.org/10.61838/bmfopen.362

  • The Impact of Oil Shocks on Business Cycles and Structural Inflation in Iran: An SVAR Approach

    Masoumeh Mirabizadeh
    1-17
    DOI: https://doi.org/10.61838/bmfopen.329

  • Analysis of the Effect of Energy Price Volatility on the Export Competitiveness of Iranian Industries

    Mojtaba Abbaszadeh (Author); Reza Roshan
    1-15
    DOI: https://doi.org/10.61838/bmfopen.440

  • Examining the Causal Relationship Between Cryptocurrencies and Energy Consumption in D8 Countries: A Bootstrap Panel Granger Causality Approach

    Najmeh Arsalan (Author); Zohreh Tabatabaei Nasab; Seyed Yahya Abtahi, Mohammadali Dehghan Tafti (Author)
    1-21

  • Identification and Explanation of the Dimensions and Components of Abnormal Audit Fees: Developing a Conceptual Model Using the Meta-Synthesis Method

    Fatemeh Adlnia (Author); Heydar Mohammadzadeh Salteh; Rasoul Baradaran Hassanzadeh, Ali Akbar Nonahal Nahr (Author)
    1-22

  • Identifying the Components of a Corporate Financialization Model in Iran’s Capital Market

    Hamidreza Ghanbari (Author); Mehdi Zeynali; Mohammadreza Abbasi Astamal, Ahmad Mohammadi (Author)
    1-22

  • Identifying the Factors Influencing the Development of Medical Tourism from a Marketing Mix Perspective in Gilan Province

    Seyyed Ali Tabaei (Author); Seyyed Mahmoud Shabgu Monsef; Narges Delafrooz, Ali Gholipour Soleimani (Author)
    1-15
    DOI: https://doi.org/10.61838/bmfopen.316

  • Designing a Model and Ranking the Digital Transformation Components Affecting the Quality of Accounting Information in Iran’s Capital Market: A Fuzzy Delphi Approach

    Abbas Baharipour (Author); Shiva Hassanpour; Jaber Mohammad Moosaee, Hossein Jannat Makan (Author)
    1-13
    DOI: https://doi.org/10.61838/bmfopen.330

  • The Role of Earnings Quality and Future Returns: A Rational Decision-Making Simulation Approach

    Morteza Hadadi (Author); Alireza Ghiyasvand; Farid Sefaty (Author)
    1-24
    DOI: https://doi.org/10.61838/bmfopen.333

  • Identification and Analysis of Barriers to the Realization of Synergy Between the Supreme Audit Court of Iran and Internal Auditing in the National Iranian South Oil Company

    Aref Bouzar (Author); Ali Mahmoudi; Ali Hossein Hosseinzadeh, Parisa Zolfaghari (Author)
    1-15
    DOI: https://doi.org/10.61838/bmfopen.332

  • Presenting a Predictive Model of Stock and Over-the-Counter Market Price Indices Based on Macroeconomic Indicators Using Artificial Neural Networks

    Ahmad Goodarzi (Author); Afshin Nokhbeh Fallah; Farid Sefaty, Alireza Ghiyasvand (Author)
    1-16
    DOI: https://doi.org/10.61838/bmfopen.335

  • Econometric Analysis of the Effects of Dividend Policy Changes on the Implied Cost of Equity Capital under Different Levels of Return on Assets

    Sepideh Aqaei (Author); Meysam Arabzadeh; Yasser Rezaei Pitenoei, Hassan Ghodrati, Mohammadtaghi Kabiri (Author)
    1-12
    DOI: https://doi.org/10.61838/bmfopen.334