Keyword Index

A

  • Accounting Theory Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
  • Accruals Quality Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
  • Agent-based modeling Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
  • Agent-based modeling simulation Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
  • Algorithmic trading Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
  • Algorithmic trading An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
  • Analysis content Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
  • Artificial Neural Network Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
  • Audit Committee Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
  • Auditing Institutions Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
  • Auditor Independence The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
  • Auditor Interlock The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
  • Auditor judgment The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
  • Auditor knowledge creation The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]
  • Auditors Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]

B

  • Bank Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
  • Bank Providing a model for evaluating the performance and position of banks based on the innovation of financial technology services (Fintech) [Volume 10, Issue 37, 2025, Pages 141-156]
  • Banking Industry Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
  • Bankruptcy Evaluating the Model and Formula of Continuity of Activities and Use of the Health Diagnosis Division in Iranian Firms [Volume 10, Issue 36, 2025, Pages 153-168]
  • Bayesian network Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
  • Behavioral Biases Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
  • Biorhythm Designing a biorhythm cycle model in investigating the biorhythm of capital market investors [Volume 10, Issue 38, 2025, Pages 25-40]
  • Block chain Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
  • Blockchain Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
  • Business Continuity Risks The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]

C

  • Capital Formation and Investors Protection Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
  • Capitalism Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
  • Cash Flow Analysis of the role of managers' characteristics in the relationship between Classes of cash flow statement and capital structure adjustment speed [Volume 10, Issue 38, 2025, Pages 95-110]
  • Conflict of financial interest Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
  • Core (Stable) Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
  • Corporate Governance Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
  • Corporate Governance Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
  • Corporate social responsibility Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
  • Cross Risk of Stock Returns, Futures Contract, Optimal Hedge Ratio Cross Hedging of Stock Returns and Gold Coin Futures Contracts with Approach BEKK-GARCH and CCC-GARCH [Volume 10, Issue 38, 2025, Pages 87-94]
  • Crowdfunding Identification and Modeling of Crowdfunding Risk Indicators in FinTech-Based Businesses Based on the Combined Approach of Thematic Analysis and Partial Least Squares in SEM [Volume 10, Issue 38, 2025, Pages 13-24]

D

  • DCC-GHARCH Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
  • Deep Neural Networks An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
  • Delta Conditional Value-at-Risk (∆CoVaR) Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]
  • Digital Lending Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
  • Dynamic conditional correlation Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]

E

  • Earnings Quality Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
  • Earnings Quality Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
  • Economic Components Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
  • Economic growth The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
  • Enterprise Risk Management (ERM) The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
  • Environmental Discourse Strategies Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]
  • Evaluation Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
  • Experts in the field of auditing Clarifying the Professional Audit Supervision Pattern [Volume 10, Issue 38, 2025, Pages 167-178]
  • External Auditor Audit Committee, External Auditor, and Financial Reporting Quality in Indian Corporate Sector [Volume 10, Issue 36, 2025, Pages 169-190]
  • External orientation Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]

F

  • Financial and credit institutions Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
  • Financial Crisis The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
  • Financial Development Relationship between corporate governance and capital formation using the financial development channel in the Middle East and OECD countries [Volume 10, Issue 37, 2025, Pages 61-74]
  • Financial Frauds Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
  • Financial Performance Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises [Volume 10, Issue 37, 2025, Pages 133-140]
  • Financial Resilience Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
  • Financial Stress Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
  • Financial stress index (FSI) Designing a Financial Stress Index Based on Global Volatility and Its Relationship with the VIX Index [Volume 10, Issue 37, 2025, Pages 177-192]
  • Financing Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
  • Financing chain Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
  • FinTech businesses Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
  • Firm Size The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
  • Fuzzy FDAHP method Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]

G

  • G35 Analyzing Threshold Effects of Dividend per Share on Financial Return in TSE-Listed Companies [Volume 10, Issue 37, 2025, Pages 89-104]
  • Game theory Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
  • Genetic algorithm An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
  • Green Accounting Consequences Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]

H

  • Hedging Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
  • Herd behavior Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
  • Heterogeneous agent model Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]

I

  • Improvement of the production performance cycle Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
  • Inflation Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
  • Infrastructure Asset Management The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
  • Infrastructure Asset Valuation The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
  • Intellectual Capital The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
  • Internal Control Impact of Internal Control Regulations on the Financial Reporting Quality [Volume 10, Issue 38, 2025, Pages 41-60]
  • Internal orientation Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
  • Investors' sentiment Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
  • Investors ‘Trading Behavior Trading behavior of investors in the stock market under the conditions of adherence to social responsibility and behavioral biases [Volume 10, Issue 36, 2025, Pages 191-208]
  • ISM Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]

K

  • Keywords: Financial Identifying the Financial, Economic and Structural Components Effective in Preventing Financial Frauds [Volume 10, Issue 36, 2025, Pages 255-278]
  • Key words: "market timing" Determining a model to improve the performance of capital market specialists in the Tehran Stock Exchange using the fuzzy A N P method [Volume 10, Issue 36, 2025, Pages 105-124]
  • Keywords: Modernity Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
  • Keywords: resilience Identifying and prioritizing financial resilience strategies of financial technological business with a risk management approach [Volume 10, Issue 36, 2025, Pages 279-296]
  • Knowledge-based economy The relationship between auditor characteristics with intellectual capital and knowledge-based economy [Volume 10, Issue 37, 2025, Pages 17-30]
  • Knowledge Management (KM) processes The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]

L

  • LSTM An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]

M

  • M41 Analyzing Threshold Effects of Dividend per Share on Financial Return in TSE-Listed Companies [Volume 10, Issue 37, 2025, Pages 89-104]
  • Machiavellianism The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
  • Managerial ability The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]
  • Method Delphi Identifying The Key Elements Of Lend Tech In Iran's Banking System [Volume 10, Issue 37, 2025, Pages 75-88]
  • Multi-objective optimization Provide an Efficient Financial Portfolio for Financial and Credit Institutions Using the Game Theory Mechanism [Volume 10, Issue 36, 2025, Pages 139-152]
  • Multiple Intelligences The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
  • Multi-Price Estimation An Optimal Multi-price Simultaneous Estimation Approach Based on Deep Learning and Genetic Algorithms [Volume 10, Issue 38, 2025, Pages 61-72]
  • Multivariate GARCH model Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]

N

  • Neural Networks Compilation of the financial stress index in the stock exchange using the GHARCH-DCC approach [Volume 10, Issue 36, 2025, Pages 75-94]
  • Non-core (Unstable) Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
  • Non-financial value creation mechanisms Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]

O

  • OPEC member countries Experimental Study of the Effect of Exchange Rate Volatility Spillover on Capital Market index: A Case Study of Selected Oil-Exporting OPEC Member Countries [Volume 10, Issue 36, 2025, Pages 1-10]
  • Optimization Identifying and determining the priority of financial supply chain optimization indicators for production improvement with using Hopfield artificial neural network [Volume 10, Issue 36, 2025, Pages 297-312]
  • Organizational Paranoia The role of organizational paranoia in the formation of the Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 10, Issue 37, 2025, Pages 157-176]
  • Overconfidence Analysis of the role of managers' characteristics in the relationship between Classes of cash flow statement and capital structure adjustment speed [Volume 10, Issue 38, 2025, Pages 95-110]
  • Ownership Structure The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]

P

  • Parachin Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
  • Particle Swarm Optimization Algorithm Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
  • Performance Dimensions Explaining the Public-Private Partnership Model for Financing National Iranian Gas Company Projects Based on Structural Model and Kohunen Neural Networks [Volume 10, Issue 36, 2025, Pages 11-26]
  • Performance evaluation Providing a model for evaluating the performance and position of banks based on the innovation of financial technology services (Fintech) [Volume 10, Issue 37, 2025, Pages 141-156]
  • Political Accounting Financial Accounting Development and Modernity [Volume 10, Issue 36, 2025, Pages 209-222]
  • Poolkadat Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
  • Profit Margins Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]
  • Public-private partnership Explaining the Public-Private Partnership Model for Financing National Iranian Gas Company Projects Based on Structural Model and Kohunen Neural Networks [Volume 10, Issue 36, 2025, Pages 11-26]

Q

  • Quality of work life Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran) [Volume 10, Issue 37, 2025, Pages 105-122]
  • Quantitative Modeling of Systemic Risk Modified systemic risk model with ∆CoVaR approach in banking system with an Emphasis on Bank Indicators [Volume 10, Issue 38, 2025, Pages 73-86]

R

  • Recurrent Neural Network Comparative Comparison of the Efficiency of Hybrid Model of an Agent-based & Recursive Neural Network in Automating Algorithmic Trading Strategies in Global Financial Markets [Volume 10, Issue 37, 2025, Pages 209-234]
  • Regulation Establishment Impact of Internal Control Regulations on the Financial Reporting Quality [Volume 10, Issue 38, 2025, Pages 41-60]
  • Risk Identification and Modeling of Crowdfunding Risk Indicators in FinTech-Based Businesses Based on the Combined Approach of Thematic Analysis and Partial Least Squares in SEM [Volume 10, Issue 38, 2025, Pages 13-24]
  • Risk Development of Credit Rating Scales in Investment Industry Companies [Volume 10, Issue 38, 2025, Pages 111-126]
  • Risk-Based Approach The Role of Managerial Ability, Enterprise Risk Management (ERM) in Reducing the Business Continuity Risk Using the Support Vector Machine (SVM) Model [Volume 10, Issue 37, 2025, Pages 123-132]

S

  • Simulation Modeling the effects of Tehran Stock Exchange investors' sentiment on stock price within a heterogeneous agent model [Volume 10, Issue 36, 2025, Pages 63-74]
  • Smart Contract Prioritizing the use of parachain technology and presenting the pattern of using this technology in the banking industry using theme analysis [Volume 10, Issue 38, 2025, Pages 139-150]
  • Social banking Designing a Social Banking Model to Reduce Conflict of Financial Interest between Banks and Manufacturing Firms through Agent-Based Modeling Simulation [Volume 10, Issue 37, 2025, Pages 47-60]
  • Start-up companies Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
  • Stock Market Common Stocks as a Hedge Against Inflation through the Shares of Tehran Stock Exchange Member Companies [Volume 10, Issue 38, 2025, Pages 1-11]
  • Supply chain Providing a supply chain financing model based on block chain technology [Volume 10, Issue 36, 2025, Pages 53-62]
  • Support Vector Machine Fraud Prediction in Financial Statements through Comparative Analysis of Data Mining Methods [Volume 10, Issue 38, 2025, Pages 151-166]
  • Sustainable development The Role of Infrastructure Asset Valuation in Infrastructure Asset Management and Sustainable Development.. [Volume 10, Issue 36, 2025, Pages 95-104]
  • Sustainable Earnings Investigating Sustainable Earnings Extraction from Profit Margin [Volume 10, Issue 37, 2025, Pages 193-208]

T

  • Tehran Stock Exchange The moderating effect of the firm size on the relationship between the financial crisis and the ownership structure (Evidence from Tehran Stock Exchange) [Volume 10, Issue 36, 2025, Pages 27-35]
  • Theory of Agonism Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory [Volume 10, Issue 36, 2025, Pages 37-52]
  • Transformational leadership The Role of Transformational Leadership in Auditor Knowledge Management and Judgment Processes [Volume 10, Issue 38, 2025, Pages 127-138]

V

  • Venture Capital Analysis of the non-financial value creation mechanisms of venture capitalists for start-up companies [Volume 10, Issue 36, 2025, Pages 232-242]
  • VIX index Designing a Financial Stress Index Based on Global Volatility and Its Relationship with the VIX Index [Volume 10, Issue 37, 2025, Pages 177-192]