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  • Vol. 19
  • Issue72 Vol.19
  • 72
    Issue 72   Vol. Autumn 2025
    Reviewers of this Issue
  • 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
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        2 - Calculating Financial Complexity in Iran’s Economy
        Fatemah Poorabdullah Seyed-nezamuddin Makiyan مهدی حاج امینی
      • Open Access Article
        • Abstract Page
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        3 - Presenting the succession model in audit firms in Iran
        Mitra ملکی Mohammadreza Mehrabanpour فرزانه حیدر پور
      • Open Access Article
        • Abstract Page
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        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
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        5 - Forecasting of Tehran Price Index (TEPIX) Volatility: Using Combined Machine Learning Models
        Leili Nikbakht Shahram Fattahi Abbas Aflatooni Aghdas Ghomsheh
      • Open Access Article
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        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
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        7 - ویژگی‏های رفتاری مدیرعامل و خطر ریزش قیمت سهام
        رحمت الله آزاد یحیی کامیابی مهدی خلیل پور
      • Open Access Article
        • Abstract Page
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        8 - The role of entrepreneurial marketing in creating the competitiveness of pharmaceutical companies
        مرجان دامن کشیده mojgan Daankesheideh
      • Open Access Article
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        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
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        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
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        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
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        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
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        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
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        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
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        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
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        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
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        17 - تحلیل حقوقی کارایی و کارکرد جریمه دیرکرد بانکی
        ALIREZA BARIKLO majid hasannejad
      • Open Access Article
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        18 - The relationship between Cost Stickness, Ownership Concentration and Corporate's Bankruptcy Risk
        Behnam soleymani محمد عبدالهی کیوانی Mohammad Mahdi  Aslani
      • Open Access Article
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        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
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        20 - Detection of Fraudulent Financial Statements based on Long Short-Term Memory (LSTM) Deep Learning Technique
        javad sharafkhani Muhammad ali  bidari
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