Vol. 4 No. 3 (1405): پاییز 1405

Published: 2026-07-31

Articles

  • Investigating the Factors Affecting the Relationship between Dividend Distribution and Investment

    Mahdieh Nosrati, Sasan Mehrani, Ezzatollah Abbasiyan (Author)
    1-21
    https://doi.org/10.61838/jafci.256

  • The Impact of Behavioral Biases on Portfolio Optimization among Investors in the Tehran Stock Exchange: A Behavioral Finance Approach

    Mahboubeh Eskandari (Author); Abdolreza Mohseni (Corresponding author); Mostafa Ghasemi (Author)
    1-17
    https://doi.org/10.61838/jafci.275

  • Analysis of the Causal Relationships between Capital Adequacy, Liquidity, and Profitability Indicators of Banks within the Framework of the Central Bank of Iran's Regulatory Regulations Using the DEMATEL Approach

    Ebrahim Azarkamand (Author); Seyed Rasoul Hosseini (Corresponding author); Vahid Mahmoudi, Habib Amirbeiki Langroodi (Author)
    1-17
    https://doi.org/10.61838/jafci.216

  • Identifying Key Elements in Media Revenue Models

    Meysam Ansari (Author); Neda Soleimani (Corresponding author); Ataollah Abtahi, Omid Arghish (Author)
    1-20
    https://doi.org/10.61838/jafci.271

  • Assessing the Effectiveness of Stress Management Training on Audit Quality

    Mahmoud Salariyeh Kouhi (Author); Mohammad Mahmoudi (Corresponding author); Abbasali Haghparast, Hamed Ahmadzade (Author)
    1-17
    https://doi.org/10.61838/jafci.274

  • Application of Beneish and Dechow Linear Models in Identifying and Predicting Financial Reporting Distortions: Evidence from Companies Listed on the Tehran Stock Exchange

    Jaber Awad Mezaal Al Mashalawy, Arezoo Aghaei Chadegani, Mohammed Sameer Deherieb AL Robaaiy, Mohammad Alimoradi (Author)
    1-15
    https://doi.org/10.61838/jafci.257

  • The Effect of Artificial Intelligence Utilization on Financial Reporting Quality: The Mediating Role of Users’ Trust in Accounting Systems

    Nooshin Sheikh (Corresponding author)
    1-16
    https://doi.org/10.61838/jafci.281

  • Social Network Analysis and Prioritization of Performance Audit Indicators in State Banks Based on Grounded Theory and the OPA Technique

    Zahra Momeni Landi (Author); Abdolreza Mohseni (Corresponding author); Esmaeil Kamalirad (Author)
    1-21
    https://doi.org/10.61838/jafci.282

  • Identification and Prioritization of Professional Accounting Ethics Indicators Affecting Earnings Management and Tone Management

    Matin Ghasemi (Author); Mostafa Ghasemi (Corresponding author); Abdolreza Mohseni (Author)
    1-18
    https://doi.org/10.61838/jafci.288

  • Forecasting Stock Price and Exchange Rate Volatility Using a Comparative Approach of Geometric Brownian Motion and Neural Networks

    Rouzbeh Zarezadeh (Author); Artin Beytari (Corresponding author); Mohammadreza Ghorbanian, Hossein Badiei (Author)
    1-17
    https://doi.org/10.61838/jafci.334

  • Identifying and Prioritizing Factors Influencing Financial Innovations to Reduce Stock Price Crash Risk in Banks Listed on the Stock Exchange

    Mehdi Hasani (Author); Fatemeh Ahmadi (Corresponding author); Lida Azizpor, Rahmatalah Mohamadipor, Karen Tatahi (Author)
    1-23
    https://doi.org/10.61838/jafci.255

  • Analyzing the Effects of IFRS Standard Changes on Bank Balance Sheet Structure and Liquidity Ratios

    Reza Sotudeh, Alireza Hirad, Abbasali Haghparast, Hojat Allah Zerehi (Author)
    1-17
    https://doi.org/10.61838/jafci.307

  • Developing a Model to Enhance the Efficiency and Effectiveness of Management Accounting Systems in Manufacturing Companies

    Mehdi Mehrandish (Author); reza sotudeh (Corresponding author); Alireza Hirad (Author)
    1-18
    https://doi.org/10.61838/jafci.211

  • Islamic Securities Pricing Model

    Hossein Naghavi (Author); Heider Mohammadzadeh Salteh (Corresponding author); Ebrahim Navidi Abbaspour, Akbar kanani (Author)
    1-19
    https://doi.org/10.61838/jafci.254

  • The Impact of Board of Directors and Audit Committee on Sustainability Reporting with the Moderating Role of Moderate Policy: Evidence from the Tehran Stock Exchange

    Maryam Amini Tabar (Author); Hamid Mahmoudabadi (Corresponding author); Mohammad Kiamehr (Author)
    1-18
    https://doi.org/10.61838/jafci.224

  • Investigating the Effects of Investors’ Susceptibility to Interpersonal Influence and Financial Literacy in Determining Objective-Oriented Investment Behavior

    Mahdiyeh Mangeli Kangi (Author); Masoud Sotoudeh (Corresponding author); Mohammad Sarchami (Author)
    1-15
    https://doi.org/10.61838/jafci.305

  • Comparative Evaluation of Predictive Accuracy of the Linear Black–Scholes Model and Nonlinear Heston and Quantum Schrödinger Models in Option Pricing in the Tehran Stock Exchange

    Vahide Khajepour (Author); Gholamreza Askarzadeh Dareh (Corresponding author); Hamid Khajeh Mahmoudabadi, Seyed Yahya Abtahi (Author)
    1-19
    https://doi.org/10.61838/jafci.238

  • Comparing the Accuracy of Hybrid Audit Opinion Prediction Models Based on Particle Swarm Optimization (PSO) and Barnacle Optimization (BMO) Metaheuristic

    Ali Khalifeh Sharifi, Mehdi Bahar Moghaddam, Alireza Rahimi (Author)
    1-24
    https://doi.org/10.61838/jafci.272

  • The Impact of the COVID-19 Pandemic on the Market Share of State-Owned and Private Banks in Iran

    Shahram Kiyanmehr (Author); Mahmoud Lari Dashtbayaz (Corresponding author); Mehdi Salehi (Author)
    1-22
    https://doi.org/10.61838/jafci.330

  • Comparative Analysis of Cryptocurrency Market Behavior in Iran and the United States Using Hybrid Deep Learning Models and Indigenous Trading Strategy Design

    Alireza Zamanian (Author); Mohammad Aslani (Corresponding author); Mahmud Hematfar (Author)
    1-32
    https://doi.org/10.61838/jafci.264