List of Articles Open Access Article Abstract Page Full-Text 1 - A comparative machine learning approach for predicting incurred but not reported (IBNR) insurance reserve data in the presence of censored and truncated data Akbar Pilehvar Soltanahmadi Kiumars Shahbazi Hamzeh Didar Open Access Article Abstract Page Full-Text 2 - Calculating Financial Complexity in Iran’s Economy Fatemah Poorabdullah Seyed-nezamuddin Makiyan مهدی حاج امینی Open Access Article Abstract Page Full-Text 3 - Presenting the succession model in audit firms in Iran Mitra ملکی Mohammadreza Mehrabanpour فرزانه حیدر پور Open Access Article Abstract Page Full-Text 4 - From Conflict to Balance: A Novel Model for Improving Corporate Governance and Risk Management mahya baee علیرضا عرفانی مجید اسحاقی Open Access Article Abstract Page Full-Text 5 - Forecasting of Tehran Price Index (TEPIX) Volatility: Using Combined Machine Learning Models Leili Nikbakht Shahram Fattahi Abbas Aflatooni Aghdas Ghomsheh Open Access Article Abstract Page Full-Text 6 - Disclosure of Environmental, Social and Governance Performance on the Supply and Demand of Business Credit مصطفی ایزدپور Mohammad Mohammadi Moghadam زهرا حیدری سورشجانی Open Access Article Abstract Page Full-Text 7 - ویژگیهای رفتاری مدیرعامل و خطر ریزش قیمت سهام رحمت الله آزاد یحیی کامیابی مهدی خلیل پور Open Access Article Abstract Page Full-Text 8 - The role of entrepreneurial marketing in creating the competitiveness of pharmaceutical companies مرجان دامن کشیده mojgan Daankesheideh Open Access Article Abstract Page Full-Text 9 - Entrepreneurship growth model for the development of free zones (Study example: Mako Free Trade zone kaveh iranzadeh حسین ادب mohammad reza kabaranzad Open Access Article Abstract Page Full-Text 10 - Challenges and Solutions of External Audit of Banks based on effective Banking Supervision Approach Based on Basel Committee documents seyed mohammad reza razavi araghi آزیتا جهانشاد Open Access Article Abstract Page Full-Text 11 - the Impact of Internal Control Weaknesses on Financial Reporting Risk Considering The role of mediator of auditor related and unrelated risks محسن اژدر محسن دستگیر سعید علی احمدی Open Access Article Abstract Page Full-Text 12 - Designing the operational model of guarantee alternatives in the issuance of Islamic securities (Sukuk) in the capital market of Iran seyed mohammad hasan malihi ali esmailzadeh Open Access Article Abstract Page Full-Text 13 - The Effect of Emotional Manipulation on Money laundering with the Mediating Role of Ethical Orientation Accountants Hadi Movarekh Mehdi Maranjory Razieh Alikhani Mohammad Reza Pourali Open Access Article Abstract Page Full-Text 14 - بهینه سازی جواب معادله تصادفی-مالی فیشر با پیاده سازی روش بسط عددی هم محلی با پایه های متعامد شادان صدیق بهزادی محمد علوی ششتمد Open Access Article Abstract Page Full-Text 15 - Prioritization of Factors Affecting Blockchain Implementation in the Insurance Industry Based on Scenario Planning Mohammad Eftekhari Fatemeh Sarraf Nowrouz Nourollahzadeh Zohreh Hajiha Open Access Article Abstract Page Full-Text 16 - Examining the Non-Linear Relationship between Dividend Policy and Price-Earnings Ratio in Companies Listed on Tehran Stock Exchange Hadi Amini-Harati fatemeh samadi Mostafa Hashemi Tilehnouei Open Access Article Abstract Page Full-Text 17 - تحلیل حقوقی کارایی و کارکرد جریمه دیرکرد بانکی ALIREZA BARIKLO majid hasannejad Open Access Article Abstract Page Full-Text 18 - The relationship between Cost Stickness, Ownership Concentration and Corporate's Bankruptcy Risk Behnam soleymani محمد عبدالهی کیوانی Mohammad Mahdi Aslani Open Access Article Abstract Page Full-Text 19 - Application of Stirling Darling Technique in the Model of Human Resources Training and Improvement Based on TOTADO in the National Tax Affairs Organization Hossein Moslehi Mohammad Feizi mahmoud dahgan Open Access Article Abstract Page Full-Text 20 - Detection of Fraudulent Financial Statements based on Long Short-Term Memory (LSTM) Deep Learning Technique javad sharafkhani Muhammad ali bidari