International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Keyword Index
A
  • Accountants Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
  • Accounting Education Providing a paradigmatic model of effective accounting education based on psychological styles [Volume 11, Issue 43, 2026, Pages 65-80]
  • Applied research The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
  • Audience professional frustration Designing a Qualitative/Interactive Constructivist Model of Professional Frustration in Auditors Focusing on Dunning-Krueger Cognitive Syndrome [Volume 11, Issue 40, 2026, Pages 31-52]
  • Audit Testing the effectiveness of teaching and learning methods in the field of auditing: Experimental research [Volume 11, Issue 43, 2026, Pages 37-48]
  • Auditor-employer relationship Modeling the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy technique [Volume 11, Issue 41, 2026, Pages 105-122]
  • Auditors’ Behavioral Bias Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
  • Auditors' Bias Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
  • Audit Report Quality Modeling the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy technique [Volume 11, Issue 41, 2026, Pages 105-122]
  • Autoregressive Vector Model Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
B
  • Bank Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
  • Banking Designing a Digital Marketing Model in the Iranian Banking Industry with a Focus on Fintech [Volume 11, Issue 42, 2026, Pages 17-28]
  • Bibliometric analysis An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
  • Blockchain, tax, Efficiency, Tax System Investigating the Impact of Using Blockchain Technology on the Efficiency of the Tax System (Case Study: Corporate Income Tax) [Volume 11, Issue 43, 2026, Pages 177-192]
  • Business development Investigating the status of entrepreneurial business development components affecting the governance model [Volume 11, Issue 40, 2026, Pages 1-13]
C
  • Calmar ratio Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
  • Capital Structure Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
  • Carbon emission trading market An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
  • Cognitive Styles Providing a paradigmatic model of effective accounting education based on psychological styles [Volume 11, Issue 43, 2026, Pages 65-80]
  • Competitive Capability Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
  • Corporate bankruptcy An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
  • Corporate reputation Modeling corporate reputation in companies admitted to the Tehran Stock Exchange [Volume 11, Issue 43, 2026, Pages 111-126]
  • Cost of Equity Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
  • Currency Portfolio Optimization Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
D
  • Data Envelopment Analysis (DEA) Network Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
  • Delphi method Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
  • DEMATEL technique Prioritizing the Factors affecting Performance Budgeting in the Public Sector Using the DEMATEL Technique [Volume 11, Issue 42, 2026, Pages 91-106]
  • Digital Finance Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
  • Digital Marketing Designing a Digital Marketing Model in the Iranian Banking Industry with a Focus on Fintech [Volume 11, Issue 42, 2026, Pages 17-28]
  • Distributionally Robust Portfolio Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
  • Dunning-Krueger cognitive syndrome Designing a Qualitative/Interactive Constructivist Model of Professional Frustration in Auditors Focusing on Dunning-Krueger Cognitive Syndrome [Volume 11, Issue 40, 2026, Pages 31-52]
E
  • Earning Quality Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
  • Economic Predictive Examining the Economic Predictive Power of the Sukuk Yield spread: Evidence from the Iranian Financial Market [Volume 11, Issue 41, 2026, Pages 41-56]
  • Effective tax rate of the company Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
F
  • Factor analysis Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
  • Factors Affecting Transparency Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
  • Finalcial Resilience Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
  • Financial Constraints An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
  • Financial Crisis Identifying The Effective Factors Of Management Accounting Techniques On The tendency To Earnings Management In Financial Crisis Conditions [Volume 11, Issue 43, 2026, Pages 1-18]
  • Financial Crisis An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach [Volume 11, Issue 43, 2026, Pages 99-110]
  • Financial Market Anomalies An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
  • Financial Resilience Prioritization of financial resilience components of mergers and acquisitions using fuzzy Delphi Analytical Hierarchy Process or FDAHP [Volume 11, Issue 43, 2026, Pages 49-64]
  • Financing Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
  • Fixed Cost Allocation Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
  • Fixed Income Securities Examining the Economic Predictive Power of the Sukuk Yield spread: Evidence from the Iranian Financial Market [Volume 11, Issue 41, 2026, Pages 41-56]
G
  • Galatea Theory Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
  • Golem Theory Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
  • Granger Causality Analysis of Dynamic Relations Amongst Oil and Gold Prices and TEPIX in Iran’s Economy Using SVAR-Asymmetric-BEKK-GARCH modle [Volume 11, Issue 41, 2026, Pages 139-152]
  • Granger Causality Test Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
  • Green Accounting Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
  • Grounded Theory A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory [Volume 11, Issue 43, 2026, Pages 19-36]
H
  • Heston switching copula model Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
I
  • Individual characteristics Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
  • Individual Investors Identifying factors influencing the willingness to invest in the Stocks, Emphasizing the role of marketing factors on individual purchase [Volume 11, Issue 42, 2026, Pages 207-226]
  • Intellectual Capital Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
  • Interpretive Structural Modeling (ISM), Mixed approach The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
  • Investment Intention Analysis of the importance of performance (IPMA) with the approach of integrating the five-factor model of personality and planned behavior on the investment intention of small shareholders in the stock market [Volume 11, Issue 42, 2026, Pages 149-160]
  • Iran Capital Market A bi-level optimization heuristic for solving portfolio selection problem [Volume 11, Issue 41, 2026, Pages 123-138]
  • Iran Khodro Company Transmission of Oscillation of Users’ Production Content and Efficiency Rate of the Shares of Iran Khodro Company in Tehran Stock Exchange [Volume 11, Issue 41, 2026, Pages 33-40]
  • Islamic Fintech (I-Fintech) Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
J
  • Job Motivation Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
K
  • Keywords: corporate governance A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory [Volume 11, Issue 43, 2026, Pages 19-36]
  • Keywords: Gamification Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
  • Keywords: Self-fulfilling Prophecy Self-Fulfilling Prophecy and Bias of Independent Auditors: Based on the Concept of Galatea through Structural Equations [Volume 11, Issue 41, 2026, Pages 15-32]
  • Keywords: The Pygmalion Effect Pygmalion Effect and Behavioral Bias of Independent Auditors: Grounded upon the Concept of Golem through Structural Equations [Volume 11, Issue 40, 2026, Pages 15-30]
L
  • Liquidity Growth Rate Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
  • Long short-term memory (LSTM) Presenting the early warning model of financial systemic risk in Iran's financial market using the LSTM model [Volume 11, Issue 42, 2026, Pages 29-38]
M
  • Market Share Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
  • Markov switching copula Model Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
  • Mehr Eghtesad bank Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
  • Micro determinants Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
  • Mixed Network Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
  • Money and capital markets The Impact of Macroeconomic Variables on the Money and Capital Markets using a Multilevel Model with a Future Studies and Multi-Criteria Decision Making Approach [Volume 11, Issue 40, 2026, Pages 53-70]
  • Multi-grounded theory Designing a Model of Digital Finance Development Based on I-Fintech: Towards a Roadmap for the Islamic Digital Economy [Volume 11, Issue 42, 2026, Pages 131-148]
  • Municipality Factors affecting financial transparency with a combined approach of content analysis and Delphi [Volume 11, Issue 41, 2026, Pages 153-166]
N
  • Net Open Position Robust Value-at-Risk Currency Portfolio Optimization for Net Open Position (NOP) Hedging [Volume 11, Issue 40, 2026, Pages 103-118]
  • Non- performing loans Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) [Volume 11, Issue 43, 2026, Pages 157-168]
P
  • Performance Importance Analysis (IPMA) Analysis of the importance of performance (IPMA) with the approach of integrating the five-factor model of personality and planned behavior on the investment intention of small shareholders in the stock market [Volume 11, Issue 42, 2026, Pages 149-160]
  • Professional ethics of auditor Understanding the Effect of Professional Ethics of Auditor on the Discovery of Creative Accounting Practices among the Exchange Trusted Auditors in Iran [Volume 11, Issue 40, 2026, Pages 153-170]
  • PSO Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
  • Psychological characteristics Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
  • Public Sector Prioritizing the Factors affecting Performance Budgeting in the Public Sector Using the DEMATEL Technique [Volume 11, Issue 42, 2026, Pages 91-106]
R
  • Religious Attitude Explanation of religious behavior and attitude and its impact on the judgment of accountants and auditors [Volume 11, Issue 40, 2026, Pages 93-102]
  • Requirements Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
  • Returns of The Banking Industry Index and Credit Institutions Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
  • Risk control Investigating the Relationship between Financial Resilience and Green Accounting with the Mediating Role of Risk Control in Tehran Stock Exchange Companies [Volume 11, Issue 41, 2026, Pages 57-68]
  • Risk premium An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective [Volume 11, Issue 41, 2026, Pages 1-14]
  • Risk-Taking Attitude Providing a Prediction Model of Investment Decision Based on the Individual Characteristics of Investors using Artificial Intelligence [Volume 11, Issue 42, 2026, Pages 161-180]
S
  • Small and Medium Enterprises Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange [Volume 11, Issue 42, 2026, Pages 271-286]
  • Social reputation Modeling corporate reputation in companies admitted to the Tehran Stock Exchange [Volume 11, Issue 43, 2026, Pages 111-126]
  • Spillover Predicting the Volatility Spillover in the Tehran Stock Exchange Market with Heston Switching Copula Model [Volume 11, Issue 42, 2026, Pages 39-56]
  • Stock Price Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
  • Strategic Management Accounting Impact of Intellectual Capital Factors on Competitive Capability Derived from Market Share and Stock Prices of Companies (Role of Moderating Factors) [Volume 11, Issue 41, 2026, Pages 69-78]
  • Sustainability performance Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 11, Issue 41, 2026, Pages 205-218]
  • Symmetric risk spillovers An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
T
  • Tax Avoidance Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
  • Tax uncertainty Examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty [Volume 11, Issue 41, 2026, Pages 181-194]
  • Technical Analysis Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
  • Technical Analysis Articles Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
  • Tehran Stock Exchange Transmission of Oscillation of Users’ Production Content and Efficiency Rate of the Shares of Iran Khodro Company in Tehran Stock Exchange [Volume 11, Issue 41, 2026, Pages 33-40]
  • Trading Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
  • Trading Strategies Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market [Volume 11, Issue 42, 2026, Pages 227-240]
U
  • Uncertainty of Real Interest Evaluating the effect of liquidity growth rate volatility and real interest rate uncertainty on the performance of the banking industry [Volume 11, Issue 41, 2026, Pages 195-204]
  • Undesirable Output and Common set of Weights Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches [Volume 11, Issue 42, 2026, Pages 67-90]
  • Upside and downside risks An Investigation of Symmetric Risk Spillovers between Carbon Trading and Commodity Markets. [Volume 11, Issue 42, 2026, Pages 107-130]
  • USD Relationship between financial markets with using GARCH-DCC approach [Volume 11, Issue 40, 2026, Pages 71-80]
W
  • Warning model Presenting the early warning model of financial systemic risk in Iran's financial market using the LSTM model [Volume 11, Issue 42, 2026, Pages 29-38]
  • Wasserstein metric Distributionally Robust portfolio Optimization based on the Calmar ratio using the Wasserstein metric [Volume 11, Issue 40, 2026, Pages 81-92]
  • Whistleblowing Identifying the Components of Interactional Justice and Investigating Their Effect on Auditors' Willingness to Whistleblowing [Volume 11, Issue 40, 2026, Pages 119-134]
  • Willingness of purchase Identifying factors influencing the willingness to invest in the Stocks, Emphasizing the role of marketing factors on individual purchase [Volume 11, Issue 42, 2026, Pages 207-226]
  • Work engagement Exploring the Impact of Implementing Gamification on the Work engagement of Accountants [Volume 11, Issue 40, 2026, Pages 171-184]
Y
  • Yield Spread Examining the Economic Predictive Power of the Sukuk Yield spread: Evidence from the Iranian Financial Market [Volume 11, Issue 41, 2026, Pages 41-56]