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

; Mahdi Salehi *

; Farid Sefaty

, Alireza Ghiyasvand

1-22
- PDF
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

; Seyed Kamal Sadeghi *

; Reza Ranjpour

, Elham Nobahar

1-20
- PDF
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

; Gholamreza Askarzadeh Dareh *

; Hamid Khajeh Mahmoudabadi

, Sayed Yahya Abtahi

1-16
- PDF
The Role of Behavioral Empowerment and Smart Technologies in Enhancing Investor Decision-Making and Portfolio Optimization in the Iranian Capital Market

Mahboubeh Eskandari

; Abdolreza Mohseni *

; Mostafa Ghasemi

1-12
- PDF
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

; Mohammad Safari *

1-12
- PDF
The Role of Blockchain Technology in the Development of Accounting in Iran

Saeed Javan

, Mehdi Maranjory *

, Razieh Alikhani

, Reza Fallah

1-21
- PDF
Providing and Validating a Systemic Risk Model in the Tehran and Iraq Stock Exchanges

Karrar Abood Hami Al Hafe

; Bahareh Banitalebi Dehkordi *

; Mostaf Abd Alhussein Ali Almansoori

, Masood Fooladi

1-15
- PDF
https://doi.org/10.61838/bmfopen.356
Examining Audit Strategies Affecting the Quality of Financial Reporting

Sajjad Azizi Barani

; Nader Rezaei *

; Rasoul Abdi

, Asgar Pakmaram

1-14
- PDF
The Impact of Behavioral, Demographic, Financial Self-Efficacy, and Investors’ Longevity Preferences on Their Decision-Making

Ghazaleh Seyfi

; Mohsen Hamidian *

; Ali Baghani

, Shahram Chaharmahali

1-12
- PDF
Analyzing the Moderating Role of Corporate Reputation in the Relationship between Managerial Ownership and Voluntary Disclosure in Leveraged and Capital-Based Firms

Vahid Bahreyni

; Mohsen Dastgir *

; Mohammad Ali Moradi

1-13
- PDF
The Impact of Oil Shocks on Business Cycles and Structural Inflation in Iran: An SVAR Approach

Masoumeh Mirabizadeh *

1-17
- PDF
Analysis of the Effect of Energy Price Volatility on the Export Competitiveness of Iranian Industries

Mojtaba Abbaszadeh

; Reza Roshan *

1-15
- PDF
Identifying the Factors Influencing the Development of Medical Tourism from a Marketing Mix Perspective in Gilan Province

Seyyed Ali Tabaei

; Seyyed Mahmoud Shabgu Monsef *

; Narges Delafrooz

, Ali Gholipour Soleimani

1-15
- PDF
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

; Shiva Hassanpour *

; Jaber Mohammad Moosaee

, Hossein Jannat Makan

1-13
- PDF
https://doi.org/10.61838/bmfopen.330
The Role of Earnings Quality and Future Returns: A Rational Decision-Making Simulation Approach

Morteza Hadadi

; Alireza Ghiyasvand *

; Farid Sefaty

1-24
- PDF
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

; Ali Mahmoudi *

; Ali Hossein Hosseinzadeh

, Parisa Zolfaghari

1-15
- PDF
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

; Afshin Nokhbeh Fallah *

; Farid Sefaty

, Alireza Ghiyasvand

1-16
- PDF
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

; Meysam Arabzadeh *

; Yasser Rezaei Pitenoei

, Hassan Ghodrati

, Mohammadtaghi Kabiri

1-12
- PDF
https://doi.org/10.61838/bmfopen.334

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

Articles

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

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

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

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

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

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

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

Examining Audit Strategies Affecting the Quality of Financial Reporting

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

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

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

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

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

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

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

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

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

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

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