Author Index

A

  • Abbasi, Ebrahim Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Abbasian, Ezatollah Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Abdolbaghi Ataabadi, Abdolmajid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Adegbite, Tajudeen Adejare Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Ajagbe, Surajdeen Tunde Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Akhavan, Peyman A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Akhlaghi Yazdinejad, Esmaeil The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Amareh, Ruhollah Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Ameri, Majid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Amin, Vahid Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Amoozad Mahdiraji, Hannan Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]

B

  • Babajani, Jafar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Badavar Nahandi, Younes Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Badri, Ahmad Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Badri, Ahmad Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Badri, Elias Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Bahri Sales, Jamal Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Barzideh, Farrokh Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Bashirimanesh, Nazanin Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
  • Bazrafshan, Ameneh The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • Bekhradi Nasab, Vahid The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Blue, Ghasem Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]

D

  • Daei-Karimzadeh, Saeed The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Darabi, Roya The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]

E

  • Ebrahimi, Seyed kazem A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]

F

  • Fakhari, Hossein Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Feyzollah, Samine Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]

G

  • Ghasemi, Saeed Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Ghobadi, Sara The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Gord, Aziz Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]

J

  • Jabbarzadeh Kangarloie, Saeed Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Javan, Ali Akbar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Joudi, Samira Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]

K

  • Karimi, Akram The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Kiyanmehr, Shahram Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]

L

  • Lari Dashtbayaz, Mahmoud Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]

M

  • Malekian, Esfandyar Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Mansourfar, Gholamreza Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Marfou, Mohammad Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Mazaheri, Marzieh Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Mehrabanpour, Mohammadreza Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Mehrani, Sasan The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • Mehregan, Mohammadreza Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Moghadam, Hossein The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Mohammadzadeh Salteh, Heydar The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • Molaei, Mahnam Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Momeni, Alireza Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Moradi, Mahdi The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]

N

  • Naderian, Arash Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Naroui, Abdul Rahman Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Nikparast, Yasaman The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • Nourahmadi, Marziyeh Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Nourani, Hossein The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]

O

  • Olugbenga, Ayomide Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Omoregbee, Godwin Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Osamor, Ifeoma Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]

P

  • Poorfakharan, Mohammad Reza The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Pourghaffar, Javad The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]

R

  • Rafiean Esfahani, Marziyeh The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Rajabalizadeh, Javad Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Rezaee, Seyed Mojtaba Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Rezvani, Mohammad Shahab Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Roosta, Manuchehr Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]

S

  • Sadeqi, Hojjatollah Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Saeidi, Parviz Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Safdarian, leyla Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Salehi, Mahdi Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Salehi Vaziri, Seed Mohsen The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Salehnezhad, Seyed Hasan Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Shahchera, Mahshid The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Sheikh, Abbasali Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Sobhani, Mohammad Hossein A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]

T

  • Talebnia, Ghodratillah Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Teimoori-Boghsani, Mohammad Amin Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]

Z

  • Zarinpour, Mina Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Zeynali, Mehdi The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]