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  • Vol. 3
  • Issue2 Vol.3
  • 2
    Issue 2 Vol. 3 Summer 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
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        1 - Investigating the Effects of Cost Leadership Strategy and Product Differentiation on the Comparability of Financial Statements of Firms
        Shokrolah Khajavi Gholamreza Rezaei Elham  Zareie
        https://doi.org/10.82563/jetaaf.2025.202509241219037
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Role of Intellectual Capital Efficiency and Its Components in Predicting Stock Returns
        Mohammad Kiamehr Hassan ُSafaei Ardakani
        https://doi.org/10.82563/jetaaf.2025.202506011208525
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Predictors of Life Satisfaction through Financial Anxiety and Financial Optimism among Accounting Students
        Reza Taghizadeh Zahra Naderi Nobandegani Shadi Hossieni Leila Jafari Naimi
        https://doi.org/10.82563/jetaaf.2025.202510271222524
      • Open Access Article
        • Abstract Page
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        4 - Economic Fluctuations, Managerial Ownership and Firm Value
        Afsaneh Naderi Seyed Mahmoud Mousavi Shiri
        https://sanad.iau.ir/Journal/jeta/Article/1220782
      • Open Access Article
        • Abstract Page
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        5 - Investigating the Relationship between Social Responsibility and Firm Performance: The Moderating Effect of Financial Leverage
        Akbar  Aminimehr Masoumeh Arianfar
        https://doi.org/10.82563/jetaaf.2025.202510211221963
      • Open Access Article
        • Abstract Page
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        6 - Unconditional Conservatism and Capital Cost: Explaining the Role of Corporate Social Responsibility
        Reza Mansourian Habib Taghinasab
        https://doi.org/10.82563/jetaaf.2025.202410301188958
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