In Press

Published: 2025-05-31

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
Designing a Model of the Relationship Between Advertising Content Risks in Social Networks

Mahmoudreza Modarresi

; Mahsa Akbari *

; Younos Vakil Alroaia

1-15
- PDF
Examining the Effect of Parallel Market Volatility and Deposit Breakage Rates on Long-Term Bank Deposits with the Aim of Estimating the Optimal Investment Portfolio

Alireza Abbasian

, Seyyed Kazem Chavoshi

; Fallah Shams Mir Feiz *

; Reza Gholami Jamkarani

158-175
- PDF
Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards

Hamid Ravan Paknoodezh *

; Sasan Bagherpanah

1-17
- 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
Examining Audit Strategies Affecting the Quality of Financial Reporting

Sajjad Azizi Barani

; Nader Rezaei *

; Rasoul Abdi

, Asgar Pakmaram

1-14
- PDF
Examining the Effect of the Developed Investment Efficiency Model on Disclosure Tone and Financial Reporting Readability: A Study of Companies Listed on the Tehran Stock Exchange

Ahmed Jubair Lafta

, Hosein Asgari Alouj *

, Mostaf Abd Alhussein Al Almansoori

, Mohammad Alimoradi

1-15
- PDF
Analysis of the Performance of Modern Derivative Pricing Models in the Tehran Stock Exchange

Mehrdad Miri

; Jalal Seifoddini *

; Reza Nemati Koshteli

, Abdollah Rajabi Khanghah

, Nader Naghshineh

1-10
- 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
The Interactive Effect of Foreign Direct Investment and Human Capital on Export Diversification in Selected Member Countries of the Organization of Islamic Cooperation

Khaldoon Abdullah Khalaf

; Saeed Daei Karimzadeh *

; Abdul Rezzaq Hamad Hussein

, Sara Ghobadi

1-12
- PDF
Presenting an Investment Decision-Making Model in the Financing Market Considering Information Distortion (A Case Study of Knowledge-Based Companies)

Farzad Ravand

; Ehsan Rahmaninia *

; Ali Akbar Chaharmahali

1-15
- PDF
Identifying the Influential Components of the Taxpayer Participation Model for Tax Policy-Making in the Iranian Tax Administration

Rahim Asgarzadeh

; Seyed Hamed Hashemi *

; Petro Sepehri

1-13
- PDF
Sentiment Analysis of Customer Opinions in Iran: A Systematic Review

Azra Nezhadfathi

, Ghasem Bakhshandeh *

, Maryam Darvishi

1-15
- PDF
Empirical Analysis of the Impact of Macroeconomic Variables on the Performance of Factor Investment Strategies (Smart Beta) in the Iranian Capital Market

Reza Tehrani

; Amirhossein Khaleghi Targhi *

1-14
- PDF
A Model of Electronic Banking Services’ Impact on Iraq’s Financial System Development

Ghadeer Hamid Shakir

; Mahdi Madanchi Zaj *

; Hamidreza Kordlouie

1-20
- PDF
Forecasting the Prices of Selected Cryptocurrencies Using Various Machine Learning Algorithms

Mohammadkazem Mohtashami zadeh *

1-13
- PDF
Proposing Regression and Machine Learning Methods and Auto-Regressive Integrated Moving Average Time Series in Predicting the Price of Ripple Digital Currency

Alireza Gharibshahian *

; Mohammad Reza Dehghani

1-10
- 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
A Comparative Analysis of the Role of Audit Partners in Preventing Material Misstatements Arising from Fraud in Financial Statements: A Grounded Theory Study in Iran and Iraq

Anwar Sabah khudhair

; Meysam Doaei *

; Ibrahim Abed Mousa Alsabary

, Mohammad Alimoradi

1-16
- PDF
Liquidity Management Strategies under Conditions of Economic Uncertainty

Meisam Khodabakhsh *

1-14
- PDF
The Impact of Oil Shocks on Business Cycles and Structural Inflation in Iran: An SVAR Approach

Masoumeh Mirabizadeh *

1-17
- PDF
Integration of the Modern Bioeconomy into Macroeconomics (A Scientometric Study)

Ali Abed Mangood Albdairi

; Seyed Kamal Sadeghi *

1-15
- PDF
The Impact of Big Data–Driven Dynamic Pricing Strategies on Purchase Behavior, Customer Satisfaction, and Repurchase Intention in Iranian Online Retail Stores Considering the Moderating Role of Customer Trust in the Platform

Alireza Khanali *

; Sina Moeini

1-13
- PDF
Self-Financing Management in Non-Governmental Schools: Resources, Challenges, and Practical Strategies of Principals

Fatemeh Izadiyan

; Mohammad Ali Nadi * ; Mohsen Amini Khozani

1-15
- PDF
Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach

Moslem Khoon Siavashan

; Javad Ramezani *

; Mehdi Khalilpour

, Ali Fallah

1-18
- PDF
The Effect of Environmental Information Disclosure on Cash Flow Volatility with the Moderating Role of Firm Size and Ownership Structure

Effat Mazidabadi ; Negar Khosravipour * ; Mohammad Ali Bidari

1-16
- PDF
Prediction of Capital Market Trends in Volatile Periods through Modeling Investors’ Financial Behavior Based on a Genetic Algorithm

Iman Hedayati

; Alireza Ghiyasvand *

; Farid Sefaty

1-17
- PDF
The Impact of Investor Sentiment on Portfolio Optimization in the Tehran Stock Exchange and Cryptocurrency Markets

Soroush Nourollahi

; Nader rezaei *

; Ali Jafari

, Asgar Pakmaram

1-21
- PDF
Presenting an Assurance Model for Sustainability Reporting Based on the Grounded Theory Approach

Jamileh Seyed Momeni

; Sasan Mehrani *

; Saeid Homayoun

1-15
- PDF
Threshold Effect of Financial Stress in the Relationship Between Global Crude Oil Price Volatility Spillovers and the Base Metals Market of Listed Companies

Seyed Mohamad Hasani

; Marjan Damankeshideh *

; Amir Reza Keyghobadi

, Seyed Nematollah Mousavi

1-15
- PDF
Examining the Interaction Between Financial Literacy and Financial Risk Tolerance with Emphasis on the Moderating Effect of Financial Intelligence

Moein Shahmohammadi

; Soheila Torgheh *

; Mohammad Khatiri

1-16
- PDF
Developing a Tax Audit Model with an Emphasis on Organizational Tax Compliance

Mohammad Kiasati

; Mehrdad Ghanbari *

; Foroozan Mohammadi Yarijani

, Maryam Nooraie

1-15
- PDF
A Comparative Analysis of XGBoost and DNN in Online Payment Fraud Detection under Extreme Class Imbalance: A Cost-Sensitive Optimization Approach Based on the F3-Score

Farhad Sadri *

; Amir Sajad Mohamadi

, Ariana Gholami

1-15
Analysis of the Effect of Energy Price Volatility on the Export Competitiveness of Iranian Industries

Mojtaba Abbaszadeh

; Reza Roshan *

1-15
- PDF
Providing a Framework for Auditors’ Metacognitive Beliefs and Examining Their Impact on Ethical Decision-Making in the Auditing Profession

Fatemeh Fallah

; Mehdi Khalilpour *

; Javad Ramezani

1-17
- PDF
Threshold Effects of Financial Stress on the Relationship Between Oil Price Volatility and the COVID-19 Crisis on Stock Return Volatility in Pharmaceutical Companies Listed on the Tehran Stock Exchange

Negar Ehtemami

; Lotf Ali Agheli *

; Kambiz Peykarjou

1-19
- PDF
Threshold Effects of Financial Development in the Relationship Between Unemployment Rate and Economic Growth Across Provincial Regions

Mohammad Taghi Behari

; Mohammad Khezri *

; Fatemeh Zandi

1-13
- PDF
Examining the Nonlinear Asymmetric Effects of Tax Revenues on Financial Development in Iran: Hatemi-J Asymmetric Causality and NARDL Analysis

Ahmed Obaid Ali Al-Tameemi

; Sakineh Sojoodi *

; Mohammad Mahdi Barghi Oskooee

1-15
- PDF
Financial Stability Risk and Determining the Difference in Investment Horizons Between Passive and Active Investors: A Portfolio-Based Leptokurtic Distribution Test

Vahid Mirzayee

; Mohammadreza Abdoli *

; Nasrin Salehi

, Hasan Valiyan

1-21
- 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
Factors Affecting Auditor Independence: An Approach Based on Structural Equation Modeling

Reza sotudeh *