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  • Vol. 5
  • Issue3 Vol.5
  • 3
    Issue 3 Vol. 5 Autumn 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - A Qualitative Analysis of the Factors Influencing the Formation of a Currency Derivatives Market in the Iran Mercantile Exchange: A Grounded Theory Approach
        Hooman Samadzadeh Parviz Saeedi Maryam Bokharaeian Khorasani
        10.71848/jcma.2025.1207132
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - Identifying effective factors for ranking investment companies of Iran Stock Exchange
        seyed milad mokhtari Khosro Faghani Makranin Khosro Faghani Makrani
        10.71848/jcma.2025.1189787
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Distributionally Robust Kelly Portfolio Optimization Based on K-L divergence
        Asghar  Zafari Yaghoub Pourkarim Ali Paytakhti Oskooi Mehdi  Zeynali Ahmad  Mohammady
        10.71848/jcma.2025.1189431
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - Investigating the effect of managerial ownership in dividend tunneling with the moderating role of state ownership and minority shareholders
        Mohamad Reza Gholami Esfehani Mojgan Safa Reza Golami-Jamkarani
        10.71848/jcma.2025.1129257
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - Environmental, Social, and Governance (ESG) Disclosure on Firm Value and Performance and the Role of CEO power: Compare Iran and Iraq
        Saleh Mahdi Abd Ali Ahmed Saeid Aliahamdi Faez Abdulhasan Jasim Jasim Afsaneh Soroushyar
        10.71848/jcma.2025.1202564
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Financial Constraints and Investment Productivity: Evidence from Iran
        Rana Kamali Rasoul Baradaran Hasanzadeh
        10.71848/jcma.2025.1122319
      • Open Access Article
        • Abstract Page
        • Full-Text

        7 - The Effect of Tax Exemptions on Economic Performance of Knowledge Enterprise Companies: Application in the Realization of Social Welfare
        Hassan Vosoughi Majid Ashrafi Jomadoordi Gorganli Davaji
        10.71848/jcma.2025.1130491
      • Open Access Article
        • Abstract Page
        • Full-Text

        8 - The effect of ethical environment on the performance of internal accounting controls
        Aireza salmanirahni Abu al-Qasim Masih Abadi zahra Nouri Topkanlo
        10.71848/jcma.2025.1106527
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