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 10.71818/ecj.2025.1190354 Open Access Article Abstract Page Full-Text 2 - Calculating Financial Complexity in Iran’s Economy Fatemah Poorabdullah Seyed-nezamuddin Makiyan مهدی حاج امینی 10.71818/ecj.2025.1194733 Open Access Article Abstract Page Full-Text 3 - Presenting the succession model in audit firms in Iran Mitra ملکی Mohammadreza Mehrabanpour فرزانه حیدر پور 10.71818/ecj.2025.1186921 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 10.71818/ecj.2025.1194196 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 10.71818/ecj.2025.1121332 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 10.71818/ecj.2025.1120819 Open Access Article Abstract Page Full-Text 7 - CEO Behavioral Characteristics and stock price crash risk رحمت الله آزاد یحیی کامیابی مهدی خلیل پور 10.71818/ecj.2025.1062393 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 10.71818/ecj.2025.1062435 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 10.71818/ecj.2025.1061648 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 10.71818/ecj.2025.1060646 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 10.71818/ecj.2025.1062383 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 10.71818/ecj.2025.1183523 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 10.71818/ecj.2025.1062601 Open Access Article Abstract Page Full-Text 14 - Optimization of the solution of the Fisher stochastic-financial equation by implementing the colocal numerical expansion method with orthogonal bases شادان صدیق بهزادی محمد علوی ششتمد 10.71818/ecj.2025.1061927 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 10.71818/ecj.2025.1202109 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 10.71818/ecj.2025.1062529 Open Access Article Abstract Page Full-Text 17 - Legal analysis of the efficiency and functionality of the bank late payment penalty majid hasannejad ALIREZA BARIKLO 10.71818/ecj.2025.1062503 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 10.71818/ecj.2025.1107408 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 10.71818/ecj.2025.1192520 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 10.71818/ecj.2025.1193431