Author Index

A

  • Abzari, Mehdi A Meta-analysis of the Role of Control Variables in Studies on the Impact of Information Asymmetry on the Cost of Equity Capital [Volume 27, Issue 2, 2025, Pages 297-323]
  • Ahmadzadeh, Khaled Examining the Impact of Changes in Natural Gas, Oil, and Currency Prices on the Return of Selected Stock Market Indices [Volume 27, Issue 1, 2025, Pages 58-84]
  • Alinezhad Sarokolaei, Mehdi The Role and Significance of Auditors’ Professional Skepticism in the Iranian Capital Market: A Phenomenological Study [Volume 27, Issue 3, 2025, Pages 778-798]
  • Amani, Ramin The COVID-19 Pandemic, the US Dollar Index, and Bitcoin Prices: Evidence from the Wavelet Analysis Method [Volume 27, Issue 2, 2025, Pages 246-273]
  • Anisi, Majid The Impact of Financial Flexibility and Managerial Ability on Stock Return Volatility: The Mediation of Company Default Risk (A Dynamic Behavioral Approach) [Volume 27, Issue 3, 2025, Pages 566-596]
  • Ashtab, Ali Comparing the Estimation Power of Machine Learning Models and Statistical Models in Predicting Profit Component Changes and Selecting the Optimal Model [Volume 27, Issue 1, 2025, Pages 31-57]
  • Azizmohammadlou, Hamid Redesigning the Consumption-Based Asset Pricing Model Based on Fundamental Accounting Variables [Volume 27, Issue 3, 2025, Pages 742-777]

B

  • Bahrambeig, Nila Reducing Fraud Detection Costs in Credit Card Transactions: An Information Fusion Approach [Volume 27, Issue 2, 2025, Pages 324-353]
  • Bahri, Sajjad The Impact of Financial Flexibility and Managerial Ability on Stock Return Volatility: The Mediation of Company Default Risk (A Dynamic Behavioral Approach) [Volume 27, Issue 3, 2025, Pages 566-596]
  • Beik Boshrouyeh, Salman The Impact of Corporate Social Responsibility Disclosure on Human Capital Investment Efficiency: The Mediating Role of Internal Control Weakness Disclosure [Volume 27, Issue 3, 2025, Pages 685-717]
  • Botshekan, Mahmoud Developing "Multifactor Asset Pricing Models" Using Threshold Regression Approach and Credit Risk Factor [Volume 27, Issue 1, 2025, Pages 140-166]

C

  • Chalaki, Pari A Foresight Model for Adopting Artificial Intelligence in Financial Reporting: Emphasizing Perceived Usefulness and Ease of Use [Volume 27, Issue 3, 2025, Pages 660-684]

E

  • Ebrahimi Kordlar, Ali The Impact of Corporate Social Responsibility Disclosure on Human Capital Investment Efficiency: The Mediating Role of Internal Control Weakness Disclosure [Volume 27, Issue 3, 2025, Pages 685-717]

F

  • Fathi, Saeed A Meta-analysis of the Role of Control Variables in Studies on the Impact of Information Asymmetry on the Cost of Equity Capital [Volume 27, Issue 2, 2025, Pages 297-323]
  • Fazlzadeh, Alireza The Role and Significance of Auditors’ Professional Skepticism in the Iranian Capital Market: A Phenomenological Study [Volume 27, Issue 3, 2025, Pages 778-798]

G

  • Ghaderi, Saman The COVID-19 Pandemic, the US Dollar Index, and Bitcoin Prices: Evidence from the Wavelet Analysis Method [Volume 27, Issue 2, 2025, Pages 246-273]
  • Gharehbaghii, Hadi Developing "Multifactor Asset Pricing Models" Using Threshold Regression Approach and Credit Risk Factor [Volume 27, Issue 1, 2025, Pages 140-166]
  • Ghavidel doostkoei, Saleh Investigating the Effects of Financial Inclusion on Economic Growth: A Generalized Method of Moments and Quantile Approach [Volume 27, Issue 2, 2025, Pages 274-296]
  • Gheiby, Mir Jabbar Financial Sustainability Assessment under Economic Uncertainty in Iranian Banking Industry: An Importance-Performance Approach [Volume 27, Issue 3, 2025, Pages 597-631]
  • Ghorbani, Zanko The COVID-19 Pandemic, the US Dollar Index, and Bitcoin Prices: Evidence from the Wavelet Analysis Method [Volume 27, Issue 2, 2025, Pages 246-273]
  • Ghoreishvandiabrak, Akram Investigating the Effects of Financial Inclusion on Economic Growth: A Generalized Method of Moments and Quantile Approach [Volume 27, Issue 2, 2025, Pages 274-296]

H

  • Hamidian, Narges The Effect of Market Uncertainty on Abnormal Trading Volume Surrounding Quarterly Earnings Announcements: Moderating Roles of Firm Size and Market-Level Information [Volume 27, Issue 3, 2025, Pages 632-659]
  • Harandi, Ata Corporate Social Responsibility in Family Businesses: A Sustainability-Focused Bibliometric Approach [Volume 27, Issue 2, 2025, Pages 375-408]
  • Harouni, Arash The Effect of Market Uncertainty on Abnormal Trading Volume Surrounding Quarterly Earnings Announcements: Moderating Roles of Firm Size and Market-Level Information [Volume 27, Issue 3, 2025, Pages 632-659]
  • Hayder Yousif, Hashim A Foresight Model for Adopting Artificial Intelligence in Financial Reporting: Emphasizing Perceived Usefulness and Ease of Use [Volume 27, Issue 3, 2025, Pages 660-684]

I

  • Izadi, Maryam Comparing the Estimation Power of Machine Learning Models and Statistical Models in Predicting Profit Component Changes and Selecting the Optimal Model [Volume 27, Issue 1, 2025, Pages 31-57]

J

  • Jahangir Feizabadi, Ahmad A Policy Framework for Promoting Financial Literacy in Iran [Volume 27, Issue 1, 2025, Pages 114-139]
  • Javaheri, Bakhtiar Examining the Impact of Changes in Natural Gas, Oil, and Currency Prices on the Return of Selected Stock Market Indices [Volume 27, Issue 1, 2025, Pages 58-84]
  • Jirofti, Amirsina Multi-Criteria Fuzzy Portfolio Optimization Considering Varying Levels of Investor Expectations [Volume 27, Issue 1, 2025, Pages 1-30]
  • Jozemoghaddam, Parisa Redesigning the Consumption-Based Asset Pricing Model Based on Fundamental Accounting Variables [Volume 27, Issue 3, 2025, Pages 742-777]

K

  • Kamali, Ehsan A Meta-analysis of the Role of Control Variables in Studies on the Impact of Information Asymmetry on the Cost of Equity Capital [Volume 27, Issue 2, 2025, Pages 297-323]
  • Karami, Gholamreza A Model for the Election of the Board of Directors [Volume 27, Issue 2, 2025, Pages 485-507]
  • Karimi, Mahdi Predicting Index Trend Using Hybrid Neural Networks with a Focus on Multi-Scale Temporal Feature Extraction in the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 85-113]
  • Khademi, Sasan A Reporting Framework for Management Commentary Reporting in Iran [Volume 27, Issue 2, 2025, Pages 438-484]
  • Khaje Saeed, Zohre Financial Sustainability Assessment under Economic Uncertainty in Iranian Banking Industry: An Importance-Performance Approach [Volume 27, Issue 3, 2025, Pages 597-631]
  • Kordestani, Gholamreza Redesigning the Consumption-Based Asset Pricing Model Based on Fundamental Accounting Variables [Volume 27, Issue 3, 2025, Pages 742-777]

M

  • Mahmodzadeh, Mahmod Investigating the Effects of Financial Inclusion on Economic Growth: A Generalized Method of Moments and Quantile Approach [Volume 27, Issue 2, 2025, Pages 274-296]
  • Mahmoudzadeh, Mohammad Hossein Predicting Bank Customer Churn Using Machine Learning [Volume 27, Issue 2, 2025, Pages 218-245]
  • Meftahi, Hadi Designing a Model for Improving Integrated Financial Reporting and Internal Control (IFICR) [Volume 27, Issue 2, 2025, Pages 354-374]
  • Mehregan, MohammadReza Reducing Fraud Detection Costs in Credit Card Transactions: An Information Fusion Approach [Volume 27, Issue 2, 2025, Pages 324-353]
  • Mirbagherijam, Mohammad Applications of the Generalized Lorenz Curve and Gini Coefficient in Insurance [Volume 27, Issue 3, 2025, Pages 718-741]
  • Mirzaeian Khamseh, Payvand Corporate Social Responsibility in Family Businesses: A Sustainability-Focused Bibliometric Approach [Volume 27, Issue 2, 2025, Pages 375-408]
  • Mohades Khorasani, Ali Predicting Bank Customer Churn Using Machine Learning [Volume 27, Issue 2, 2025, Pages 218-245]
  • Mohamadzadeh, Amir The Impact of Financial Flexibility and Managerial Ability on Stock Return Volatility: The Mediation of Company Default Risk (A Dynamic Behavioral Approach) [Volume 27, Issue 3, 2025, Pages 566-596]
  • Moradi, Maryam Displaying Investment Knowledge Based on Returns in the Iranian Stock Market Using Deep Neural Models under Environmental Uncertainty [Volume 27, Issue 3, 2025, Pages 531-565]
  • Mousavi Fatah, Seyed Meysam Examining the Impact of Changes in Natural Gas, Oil, and Currency Prices on the Return of Selected Stock Market Indices [Volume 27, Issue 1, 2025, Pages 58-84]

N

  • Namaki, Ali Multi-Criteria Fuzzy Portfolio Optimization Considering Varying Levels of Investor Expectations [Volume 27, Issue 1, 2025, Pages 1-30]
  • Namazi, Mohammad A Reporting Framework for Management Commentary Reporting in Iran [Volume 27, Issue 2, 2025, Pages 438-484]
  • Nasehpoor, Farzad A Meta-analysis of the Role of Control Variables in Studies on the Impact of Information Asymmetry on the Cost of Equity Capital [Volume 27, Issue 2, 2025, Pages 297-323]
  • Neshat, Najmeh Displaying Investment Knowledge Based on Returns in the Iranian Stock Market Using Deep Neural Models under Environmental Uncertainty [Volume 27, Issue 3, 2025, Pages 531-565]
  • Nikmaram, Ali Predicting Index Trend Using Hybrid Neural Networks with a Focus on Multi-Scale Temporal Feature Extraction in the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 85-113]
  • Nobakht, Younes Mapping and Analyzing Research on COVID-19 and the Stock Market: A Bibliometric Analysis [Volume 27, Issue 1, 2025, Pages 167-188]

O

  • Omidi, Nabi Designing a Model for Improving Integrated Financial Reporting and Internal Control (IFICR) [Volume 27, Issue 2, 2025, Pages 354-374]
  • Osoolian, Mohammad Predicting Index Trend Using Hybrid Neural Networks with a Focus on Multi-Scale Temporal Feature Extraction in the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 85-113]

P

  • Pak Maram, Asgar Financial Sustainability Assessment under Economic Uncertainty in Iranian Banking Industry: An Importance-Performance Approach [Volume 27, Issue 3, 2025, Pages 597-631]
  • Piri, Parviz A Foresight Model for Adopting Artificial Intelligence in Financial Reporting: Emphasizing Perceived Usefulness and Ease of Use [Volume 27, Issue 3, 2025, Pages 660-684]

R

  • Rahrovi Dastjerdi, Alireza The Effect of Market Uncertainty on Abnormal Trading Volume Surrounding Quarterly Earnings Announcements: Moderating Roles of Firm Size and Market-Level Information [Volume 27, Issue 3, 2025, Pages 632-659]
  • Ramezani, Mohammad Mahdi The Impact of Corporate Social Responsibility Disclosure on Human Capital Investment Efficiency: The Mediating Role of Internal Control Weakness Disclosure [Volume 27, Issue 3, 2025, Pages 685-717]
  • Rostami Noroozabad, Mojtaba Asymmetric Effect of Investor Sentiment and Its Volatility on Trading Volume and Stock Returns: Evidence from the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 189-217]

S

  • Sadeghi Moghadam, Mohammad Reza Reducing Fraud Detection Costs in Credit Card Transactions: An Information Fusion Approach [Volume 27, Issue 2, 2025, Pages 324-353]
  • Saeedi, Ali Asymmetric Effect of Investor Sentiment and Its Volatility on Trading Volume and Stock Returns: Evidence from the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 189-217]
  • Safaei, Farid Asymmetric Effect of Investor Sentiment and Its Volatility on Trading Volume and Stock Returns: Evidence from the Tehran Stock Exchange [Volume 27, Issue 1, 2025, Pages 189-217]
  • Samavat, Milad The Impact of Corporate Social Responsibility Disclosure on Human Capital Investment Efficiency: The Mediating Role of Internal Control Weakness Disclosure [Volume 27, Issue 3, 2025, Pages 685-717]
  • Sardari zarchi, Mohsen Displaying Investment Knowledge Based on Returns in the Iranian Stock Market Using Deep Neural Models under Environmental Uncertainty [Volume 27, Issue 3, 2025, Pages 531-565]
  • Seighali, Mohsen The Impact of Financial Flexibility and Managerial Ability on Stock Return Volatility: The Mediation of Company Default Risk (A Dynamic Behavioral Approach) [Volume 27, Issue 3, 2025, Pages 566-596]
  • Seyedzadeh Kouh Kamar, seyed Ahmad The Role and Significance of Auditors’ Professional Skepticism in the Iranian Capital Market: A Phenomenological Study [Volume 27, Issue 3, 2025, Pages 778-798]
  • Shirali Shahreza, Mohammad Hassan Predicting Bank Customer Churn Using Machine Learning [Volume 27, Issue 2, 2025, Pages 218-245]
  • Shirkavand, Saeed An Analytical and Explanatory Framework for Establishing Offshore Banks in the Free Trade-Industrial Zones of Iran [Volume 27, Issue 2, 2025, Pages 409-437]
  • Shirkavand, Saeid Multi-Criteria Fuzzy Portfolio Optimization Considering Varying Levels of Investor Expectations [Volume 27, Issue 1, 2025, Pages 1-30]
  • Soufimajidpour, Masoud Investigating the Effects of Financial Inclusion on Economic Growth: A Generalized Method of Moments and Quantile Approach [Volume 27, Issue 2, 2025, Pages 274-296]

T

  • Tondnevis, Farid Probabilistic Forecasting and Robust Optimization for Managing Uncertainty in Smart Beta Portfolio Optimization [Volume 27, Issue 2, 2025, Pages 508-530]

V

  • Valamehr, Hossein Probabilistic Forecasting and Robust Optimization for Managing Uncertainty in Smart Beta Portfolio Optimization [Volume 27, Issue 2, 2025, Pages 508-530]

Y

  • Yousefi, Morteza A Model for the Election of the Board of Directors [Volume 27, Issue 2, 2025, Pages 485-507]

Z

  • Zavari Rezaei, Akbar Comparing the Estimation Power of Machine Learning Models and Statistical Models in Predicting Profit Component Changes and Selecting the Optimal Model [Volume 27, Issue 1, 2025, Pages 31-57]
  • Zeynali, Mehdi The Role and Significance of Auditors’ Professional Skepticism in the Iranian Capital Market: A Phenomenological Study [Volume 27, Issue 3, 2025, Pages 778-798]