Budget and Finance Strategic Research

Budget and Finance Strategic Research

Keyword Index
A
  • Ability to compare accounting information Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Abnormal Accruals and Beat the Zero EPS The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
  • A-CAPM Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
  • Accounting Comparability Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Accounting Conservatism The Impact of Institutional Ownership on Tax Avoidance and Accounting Conservatism in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 1, 2024, Pages 131-151]
  • Accruals The Impact of Institutional Ownership on Tax Avoidance and Accounting Conservatism in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 1, 2024, Pages 131-151]
  • Accrual tax avoidance Financial Leverage and Ownership Structure in Financially Distressed Companies; with Regard to Cash and Accrual Tax Avoidance Approaches [Volume 7, Issue 1, 2026, Pages 63-86]
  • Advertising Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Agency Costs Investigating the Effect of Business Strategy on Matching Budget of Costs and Revenues in the Iranian Capital Market, Emphasizing the Role of Agency costs [Volume 1, Issue 3, 2020, Pages 51-71]
  • Agency Theory Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Aggressive tax Examining the role of lack of transparency of financial information and audit quality on the relationship between aggressive taxation and stock price concurrency [Volume 3, Issue 4, 2022, Pages 89-127]
  • Analysis of Basic Components The Application of the Main Components in Investment Basket Management: A Case Study of Fifty Stock Exchange Companies [Volume 3, Issue 1, 2022, Pages 95-71]
  • Analysis of Basic Components The impact of investors' emotions on economic variables using the index of investors' emotional behavior in Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 11-35]
  • Anchoring The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
  • Annual Adjustments Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model [Volume 4, Issue 2, 2023, Pages 11-43]
  • ARDL Investigating the Impact of the Legal Reserve Rate on the Inflation Rate in the Iranian Economy [Volume 6, Issue 2, 2025, Pages 37-65]
  • ARDL Classification: Jet The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Asymmetric Information Default Risk Management Strategies in Exchange and Partnership Contracts: A Comparative Analysis in Iran’s Banking System [Volume 6, Issue 4, 2025, Pages 89-116]
  • Attraction Identifying and prioritizing the main factors affecting the attractiveness of investing in knowledge-based economic enterprises [Volume 5, Issue 2, 2024, Pages 105-128]
  • Audit Fee Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Audit Fee Investigating the Relationship between Competition in Industry and Audit Rights with the Emphasis on Auditor Specialist in Industry and Size Audit Institute [Volume 3, Issue 1, 2022, Pages 69-45]
  • Audit Fees The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Auditor Errors The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
  • Auditor's Expertise Investigating the Relationship between Competition in Industry and Audit Rights with the Emphasis on Auditor Specialist in Industry and Size Audit Institute [Volume 3, Issue 1, 2022, Pages 69-45]
  • Audit quality Examining the role of lack of transparency of financial information and audit quality on the relationship between aggressive taxation and stock price concurrency [Volume 3, Issue 4, 2022, Pages 89-127]
  • Autoregressive Model with Distributed Lag Investigating the Non-Linear Relationship between the Stock Market and Iran's Economic Growth: The Autoregressive Model Approach with a Distributed Interval [Volume 3, Issue 2, 2022, Pages 111-149]
  • Availability The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
B
  • Bank Designing a process model to monitor and monitor future developments in the banking industry [Volume 4, Issue 1, 2023, Pages 87-110]
  • Bank Investigating the impact of bank level factors on financial stability.. [Volume 7, Issue 1, 2026, Pages 11-44]
  • Bank Characteristics The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Bank entrepreneurship Evaluating the impact of bank entrepreneurship on the inflation rate [Volume 7, Issue 1, 2026, Pages 45-62]
  • Bank evaluation banks' evaluation variables identification and reduction in the data envelopment analysis context using structural equation modeling [Volume 3, Issue 3, 2022, Pages 11-37]
  • Banking Competitiveness The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Banking Industry Design and Validation of a Credit Risk Management Model with a Strategic Knowledge Management Approach in the Iranian Bank [Volume 6, Issue 2, 2025, Pages 93-120]
  • Banking Partnership Facilities Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Banking Strategy Default Risk Management Strategies in Exchange and Partnership Contracts: A Comparative Analysis in Iran’s Banking System [Volume 6, Issue 4, 2025, Pages 89-116]
  • Banking System Designing a financial stability measurement model using the approach of constructing composite criteria (CCI). [Volume 4, Issue 2, 2023, Pages 175-203]
  • Banking System Examining the factors affecting banking transparency in Iran; Panel data approach [Volume 5, Issue 3, 2024, Pages 65-89]
  • Basel regulations Determining Banking Economic Capital considering the role of the central bank Using a Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 7, Issue 1, 2026, Pages 87-123]
  • Behavioral Biases Investigating and Ranking the impact of Psychological Factors Investors’ on the Stock Price crash risk [Volume 6, Issue 4, 2025, Pages 119-158]
  • Behavioral Finance Investigating the effect of Management Characteristics on Stock Price Crash Risk; With Emphasis on Data Mining Methods [Volume 1, Issue 1, 2020, Pages 93-128]
  • Behavioral Finance Identifying and prioritizing strategies to improve financial literacy in the capital market [Volume 4, Issue 1, 2023, Pages 61-85]
  • Behavioral turmoil Interpretive-Structural Modeling of Behavioral Biases of Housing Sector Investors [Volume 5, Issue 1, 2024, Pages 79-101]
  • Benford's Law Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Bias Investigating the effect of Management Characteristics on Stock Price Crash Risk; With Emphasis on Data Mining Methods [Volume 1, Issue 1, 2020, Pages 93-128]
  • Bias Investigating Type A and B Personality Relationship with Behavioral Bias Approach to Select Financial Managers (Companies Listed in Tehran Stock Exchange) [Volume 3, Issue 1, 2022, Pages 159-127]
  • Bitcoin Price Prediction Feasibility and Performance Evaluation of the Hybrid Metaheuristic FHO–GPC versus the MO Algorithm for Optimizing MLP Networks to Predict Bitcoin Price Trends under Economic Crisis and Market Volatility [Volume 6, Issue 4, 2025, Pages 61-87]
  • Black-Scholes-Merton Model Identification and analysis of factors affecting the valuation error of option contract in the Black-Scholz-Merton model [Volume 5, Issue 4, 2024, Pages 71-93]
  • Blockchain Investigating the dimensions and benefits of issuing smart sukuk using blockchain technology in the capital market of Iran [Volume 5, Issue 4, 2024, Pages 121-151]
  • Blockchain Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems [Volume 6, Issue 3, 2025, Pages 11-32]
  • Board of directors characteristics Designing a conceptual model of factors affecting on financial health in life cycle of companies by using the Foundation's data approach [Volume 5, Issue 2, 2024, Pages 45-76]
  • Border provinces Investigating the Economic Effects of Budget Allocation Manner to the Border Provinces of the Country Based on Their Needs and Capacity (Panel Data Approach) [Volume 1, Issue 3, 2020, Pages 109-149]
  • Budget Allocation Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
  • Budget Deficit The Impact The Impact of Government Expenditure on Budget Deficit in Iran: Wavelet Quantile Analysis for Fiscal [Volume 7, Issue 1, 2026, Pages 159-183]
  • Budget Document The Compilation of Evaluation Criteria for the Country's Budget Document from the Experts' Point of View [Volume 3, Issue 2, 2022, Pages 1-32]
  • Budget Evaluation The Compilation of Evaluation Criteria for the Country's Budget Document from the Experts' Point of View [Volume 3, Issue 2, 2022, Pages 1-32]
  • Budget Law Exploring the causes of inconsistency between development plan and annual budget laws: using DEMATEL and causal loop diagrams [Volume 5, Issue 2, 2024, Pages 77-104]
  • Budget of Cost and Revenue Matching Investigating the Effect of Business Strategy on Matching Budget of Costs and Revenues in the Iranian Capital Market, Emphasizing the Role of Agency costs [Volume 1, Issue 3, 2020, Pages 51-71]
  • Budget Plans The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Budget Tightness The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
  • Buy-Hold Return Are the volatilities of investment returns in stocks different from the volatilities of stock returns? [Volume 6, Issue 1, 2025, Pages 105-134]
  • Buy-Sell with the Goods Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
C
  • CAMELS Index The Effect of Loan-Portfolio Quality on Financial Performance by Considering the Moderating Role of Financial Health [Volume 1, Issue 4, 2020, Pages 143-177]
  • Capital adequacy ratio (CAR) Determining Banking Economic Capital considering the role of the central bank Using a Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 7, Issue 1, 2026, Pages 87-123]
  • Capital Structure Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Cardinality Constraint Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Cash Holding Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Cash tax avoidance Financial Leverage and Ownership Structure in Financially Distressed Companies; with Regard to Cash and Accrual Tax Avoidance Approaches [Volume 7, Issue 1, 2026, Pages 63-86]
  • Causal Loop Diagrams Exploring the causes of inconsistency between development plan and annual budget laws: using DEMATEL and causal loop diagrams [Volume 5, Issue 2, 2024, Pages 77-104]
  • Centrality Metrics The Art of Investment Portfolio Curation through Centrality Metrics (An Enchanting Network Analysis of Tehran Stock Exchange's Top 50 Companies) [Volume 4, Issue 4, 2023, Pages 35-61]
  • CEO The Effect of CEO Experience, Expertise and Ownership on Labor Investment Efficiency [Volume 5, Issue 2, 2024, Pages 129-153]
  • CEO Managerial Ability The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash [Volume 2, Issue 3, 2021, Pages 183-217]
  • CNN A prediction-based portfolio optimization model using CNN neural network and MSAD criterion in Tehran Stock Exchange [Volume 5, Issue 3, 2024, Pages 11-30]
  • Cognitive Biases The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
  • Cognitive Biases Interpretive-Structural Modeling of Behavioral Biases of Housing Sector Investors [Volume 5, Issue 1, 2024, Pages 79-101]
  • Common Budget The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Company value The Effect of Product Market Competition on the Relationship between Information Transparency and Corporate Governance with Firm Value [Volume 6, Issue 1, 2025, Pages 49-75]
  • Comparison of Financial Statements Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Competition in the Industry Investigating the Relationship between Competition in Industry and Audit Rights with the Emphasis on Auditor Specialist in Industry and Size Audit Institute [Volume 3, Issue 1, 2022, Pages 69-45]
  • Complex network Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Comprehensive Audit The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Condition Value at Risk (CVaR) Optimizing a Portfolio Comprising Selected Stocks from the Tehran Stock Exchange and Cryptocurrencies [Volume 6, Issue 2, 2025, Pages 11-35]
  • Confirmatory Factor Analysis banks' evaluation variables identification and reduction in the data envelopment analysis context using structural equation modeling [Volume 3, Issue 3, 2022, Pages 11-37]
  • Conservatism The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Conservatism The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
  • Construction of composite criteria Designing a financial stability measurement model using the approach of constructing composite criteria (CCI). [Volume 4, Issue 2, 2023, Pages 175-203]
  • Contained Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Contractors An Analysis of the Jurisprudential Aspects of the Islamic Treasury Bills Issued in Iran [Volume 1, Issue 4, 2020, Pages 11-44]
  • Contractual Operating Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Control System Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Corporate Digital Transformation increasing the bubble level of firms' stock prices on the relationship between corporate digital transformation and the risk of falling stock prices [Volume 6, Issue 1, 2025, Pages 135-158]
  • Corporate risks Designing a conceptual model of factors affecting on financial health in life cycle of companies by using the Foundation's data approach [Volume 5, Issue 2, 2024, Pages 45-76]
  • Corporate Social Responsibility Providing a Credit Rating Model Based on the Optimal level of Corporate Social Responsibility with Particle Aggregation Approach [Volume 5, Issue 3, 2024, Pages 115-143]
  • Correlation A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Corruption Index The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • COVID-19 Pandemic The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
  • Credit assessment Appropriate Modeling of the Validation of Knowledge-based Companies Applying to Receive Facilities from Iran National Innovation Fund and Prosperity Fund and Research and Technology Funds [Volume 6, Issue 3, 2025, Pages 33-67]
  • Credit Rating Investigating the effect of credit rating on the profitability of Iranian stock exchange companies using multiple regression [Volume 4, Issue 1, 2023, Pages 135-152]
  • Credit Rating Providing a Credit Rating Model Based on the Optimal level of Corporate Social Responsibility with Particle Aggregation Approach [Volume 5, Issue 3, 2024, Pages 115-143]
  • Credit ratings Presenting a credit rating model for companies listed on the capital market using the structural equation model [Volume 6, Issue 1, 2025, Pages 77-104]
  • Credit Risk The Impact of Risk Tolerance, Capital Adequacy, Corporate Governance on the Performance of Tse's Banks [Volume 4, Issue 4, 2023, Pages 93-116]
  • Credit Risk Investigating Factors Affecting the Financial Stability of Banks: Evidence from the Net Stable Funding Ratio Index [Volume 5, Issue 2, 2024, Pages 11-43]
  • Credit Risk Management Design and Validation of a Credit Risk Management Model with a Strategic Knowledge Management Approach in the Iranian Bank [Volume 6, Issue 2, 2025, Pages 93-120]
  • Crisis The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
  • Crude Oil Sale Contract Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
  • Currency market Study in order to measure and analyze economic sanctions’ effect on the volatility spillover of the stock, currency and gold coin markets [Volume 4, Issue 2, 2023, Pages 149-173]
  • Current money management stress Investigating of direct and indirect effects of self-control and future time perspective on financial well-being [Volume 6, Issue 3, 2025, Pages 131-160]
D
  • D51 The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Data Envelopment Analysis banks' evaluation variables identification and reduction in the data envelopment analysis context using structural equation modeling [Volume 3, Issue 3, 2022, Pages 11-37]
  • Data Envelopment Analysis Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Data envelopment super analysis model Credit rating of companies admitted to Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 33-60]
  • Data Panel Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Debt-Based Capital Structure Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Debt Solvency Credit rating of companies admitted to Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 33-60]
  • Default Risk Management Default Risk Management Strategies in Exchange and Partnership Contracts: A Comparative Analysis in Iran’s Banking System [Volume 6, Issue 4, 2025, Pages 89-116]
  • Defense economy Model of financing and economic management of financial resources in defense logistics organization [Volume 4, Issue 3, 2023, Pages 169-198]
  • Defense industry Assessment & Prioritizing financing methods suitable for the defense industry of the Islamic Republic of Iran [Volume 3, Issue 3, 2022, Pages 39-76]
  • Delphi Investigating the impact of bank level factors on financial stability.. [Volume 7, Issue 1, 2026, Pages 11-44]
  • Delphi method Identifying the Effective Factors on the Success of the Internal Control System in the Administrative Institutions (Public Sector) [Volume 1, Issue 2, 2020, Pages 59-86]
  • Delphi method Ranking of international sukuk operating models according to the needs of the steel industry [Volume 4, Issue 3, 2023, Pages 65-106]
  • Dematel Exploring the causes of inconsistency between development plan and annual budget laws: using DEMATEL and causal loop diagrams [Volume 5, Issue 2, 2024, Pages 77-104]
  • Dematel Investigating the impact of bank level factors on financial stability.. [Volume 7, Issue 1, 2026, Pages 11-44]
  • Deming Cycle The Pathology of the Program-Based Budgeting Process Case Study: an Organizational University [Volume 1, Issue 4, 2020, Pages 45-67]
  • Development Firm-Specific Uncertainty and R&D Investment under Competition: Two-Step System Generalized Method of Moments [Volume 4, Issue 4, 2023, Pages 147-177]
  • Development plans Exploring the causes of inconsistency between development plan and annual budget laws: using DEMATEL and causal loop diagrams [Volume 5, Issue 2, 2024, Pages 77-104]
  • Digital Transformation Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems [Volume 6, Issue 3, 2025, Pages 11-32]
  • Discretionary Accruals The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
  • Diversity of shareholders The Effect of Shareholder Diversity and Control Shareholder Value on Order Imbalances and Stock Price Effects: Emphasizing on the Moderating Role of Shareholder Trust [Volume 1, Issue 4, 2020, Pages 111-142]
  • Dupont analysis Predicting operational profitability using Dupont analysis: insurance companies listed in the Tehran stock market. [Volume 4, Issue 1, 2023, Pages 111-134]
  • Dynamic Stochastic General Equilibrium (DSGE) Determining Banking Economic Capital considering the role of the central bank Using a Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 7, Issue 1, 2026, Pages 87-123]
E
  • Earning Management The Effect of Accruals Management to Avoid Losses [Volume 2, Issue 3, 2021, Pages 87-112]
  • Earning Quality An Explanation of the Role of Earnings Quality in Increasing Stock Price Informational Content of Stock Price: Evidences of the Synchronous Flexibility [Volume 1, Issue 4, 2020, Pages 69-110]
  • Earnings information content Designing a conceptual model of factors affecting on financial health in life cycle of companies by using the Foundation's data approach [Volume 5, Issue 2, 2024, Pages 45-76]
  • Economic capital Determining Banking Economic Capital considering the role of the central bank Using a Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 7, Issue 1, 2026, Pages 87-123]
  • Economic discrimination Investigating the Economic Effects of Budget Allocation Manner to the Border Provinces of the Country Based on Their Needs and Capacity (Panel Data Approach) [Volume 1, Issue 3, 2020, Pages 109-149]
  • Economic management Model of financing and economic management of financial resources in defense logistics organization [Volume 4, Issue 3, 2023, Pages 169-198]
  • Economic Sanction Study in order to measure and analyze economic sanctions’ effect on the volatility spillover of the stock, currency and gold coin markets [Volume 4, Issue 2, 2023, Pages 149-173]
  • Efficiency of investment in labor force Cash flow volatility and labor investment efficiency in TSE [Volume 4, Issue 4, 2023, Pages 11-34]
  • Emotional Exhaustion The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
  • Environmental factors Identifying the Effective Factors on the Success of the Internal Control System in the Administrative Institutions (Public Sector) [Volume 1, Issue 2, 2020, Pages 59-86]
  • Environmental survey Designing a process model to monitor and monitor future developments in the banking industry [Volume 4, Issue 1, 2023, Pages 87-110]
  • Estimated Operational Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Evaluate Performance Organizational readiness for executing operational budgeting in public sector [Volume 6, Issue 3, 2025, Pages 97-129]
  • Evaluation Criteria The Compilation of Evaluation Criteria for the Country's Budget Document from the Experts' Point of View [Volume 3, Issue 2, 2022, Pages 1-32]
  • Exchange Contracts Default Risk Management Strategies in Exchange and Partnership Contracts: A Comparative Analysis in Iran’s Banking System [Volume 6, Issue 4, 2025, Pages 89-116]
  • Experience The Effect of CEO Experience, Expertise and Ownership on Labor Investment Efficiency [Volume 5, Issue 2, 2024, Pages 129-153]
  • Exploration and Production Companies Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Extravagant Investigating Type A and B Personality Relationship with Behavioral Bias Approach to Select Financial Managers (Companies Listed in Tehran Stock Exchange) [Volume 3, Issue 1, 2022, Pages 159-127]
F
  • F31 The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Factors under the auditor's control Investigating the impact of the factors under the control of the auditors of the Supreme Audit Court on reducing Financial Violations of the Iranian Public Sector Organizations [Volume 5, Issue 1, 2024, Pages 11-29]
  • Faraja The Financial Literacy Measurement Model of Faraja's Accounting Finance Employees [Volume 5, Issue 4, 2024, Pages 153-186]
  • Feasibility of implementing the relationship model Feasibility of using the model of financing actors' relations in investment banking to make the depositor's and receiver's facility relations real in Iran's banking system [Volume 5, Issue 3, 2024, Pages 31-63]
  • Financial Accountability The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers) [Volume 5, Issue 2, 2024, Pages 155-177]
  • Financial and Compliance Audit The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Financial- Behavioral A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Financial behaviour Investigating of direct and indirect effects of self-control and future time perspective on financial well-being [Volume 6, Issue 3, 2025, Pages 131-160]
  • Financial Crises Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Financial Crisis Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Financial distress Financial Leverage and Ownership Structure in Financially Distressed Companies; with Regard to Cash and Accrual Tax Avoidance Approaches [Volume 7, Issue 1, 2026, Pages 63-86]
  • Financial Efficiency Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Financial Health The Effect of Loan-Portfolio Quality on Financial Performance by Considering the Moderating Role of Financial Health [Volume 1, Issue 4, 2020, Pages 143-177]
  • Financial Health Designing a conceptual model of factors affecting on financial health in life cycle of companies by using the Foundation's data approach [Volume 5, Issue 2, 2024, Pages 45-76]
  • Financial incentives An Investigation of the Effects of Financial Incentives on the Profitability of the Selected Stock Exchange Banks [Volume 1, Issue 4, 2020, Pages 181-217]
  • Financial inclusion The Effect of Financial Inclusion Disclosure on Bank Performance: The Moderating role of Market Competition and Ownership Structure [Volume 4, Issue 3, 2023, Pages 107-131]
  • Financial Intermediate Examining the factors affecting banking transparency in Iran; Panel data approach [Volume 5, Issue 3, 2024, Pages 65-89]
  • Financial Leverage The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Financial Leverage Investigating the Factors Affecting Sustainable Growth: A Case Study of Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2025, Pages 69-96]
  • Financial Leverage Financial Leverage and Ownership Structure in Financially Distressed Companies; with Regard to Cash and Accrual Tax Avoidance Approaches [Volume 7, Issue 1, 2026, Pages 63-86]
  • Financial Literacy The Financial Literacy Measurement Model of Faraja's Accounting Finance Employees [Volume 5, Issue 4, 2024, Pages 153-186]
  • Financial management practices Analysis of the organizational performance of National Iranian Oil Company, exploration management through the effectiveness of financial management measures of the organization [Volume 6, Issue 2, 2025, Pages 141-173]
  • Financial Manager Providing a Performance Evaluation Model for Public Sector Financial Managers [Volume 1, Issue 1, 2020, Pages 147-174]
  • Financial performance The Role of Internal Control Mechanisms and Supply Chain Quality Risk Management in Improving Financial Performance [Volume 1, Issue 3, 2020, Pages 151-179]
  • Financial performance The Effect of Loan-Portfolio Quality on Financial Performance by Considering the Moderating Role of Financial Health [Volume 1, Issue 4, 2020, Pages 143-177]
  • Financial performance The role of managerial ownership in the effect of financial performance and auditor reputation on firm value [Volume 5, Issue 4, 2024, Pages 95-119]
  • Financial Risk Predicting the Financial Risk of Public Companies with a Hybrid Algorithm FA-PSO-LSTM [Volume 6, Issue 4, 2025, Pages 11-30]
  • Financial security Investigating of direct and indirect effects of self-control and future time perspective on financial well-being [Volume 6, Issue 3, 2025, Pages 131-160]
  • Financial stability Designing a financial stability measurement model using the approach of constructing composite criteria (CCI). [Volume 4, Issue 2, 2023, Pages 175-203]
  • Financial stability Investigating the impact of bank level factors on financial stability.. [Volume 7, Issue 1, 2026, Pages 11-44]
  • Financial Statement Comparability The Effect of Social Responsibility Dimensions on Financial Statement Comparability [Volume 3, Issue 4, 2022, Pages 11-45]
  • Financial Statements Restatement Reaction of Capital Markets on the Quality of Financial Information after Financial Statements Restatement in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 63-91]
  • Financial well-being Investigating of direct and indirect effects of self-control and future time perspective on financial well-being [Volume 6, Issue 3, 2025, Pages 131-160]
  • Financing Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Financing Assessment & Prioritizing financing methods suitable for the defense industry of the Islamic Republic of Iran [Volume 3, Issue 3, 2022, Pages 39-76]
  • Financing Identifying and prioritizing factors affecting the marketing of crowdfunding in Iran's capital market [Volume 4, Issue 3, 2023, Pages 133-167]
  • Financing Ranking of international sukuk operating models according to the needs of the steel industry [Volume 4, Issue 3, 2023, Pages 65-106]
  • Financing Model of financing and economic management of financial resources in defense logistics organization [Volume 4, Issue 3, 2023, Pages 169-198]
  • Financing Constraints Investigating the Effect of Quadruple Variables of Client Characteristics on Audit Fees [Volume 2, Issue 3, 2021, Pages 43-86]
  • Financing Instruments Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Financing Policies An Investigation on the Effect of Political Hypothesis on Corporate Financing Policies in Tehran Stock Exchange [Volume 3, Issue 4, 2022, Pages 129-152]
  • FinBERT model Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
  • Fiscal Sustainability The Impact The Impact of Government Expenditure on Budget Deficit in Iran: Wavelet Quantile Analysis for Fiscal [Volume 7, Issue 1, 2026, Pages 159-183]
  • Flaming Hawk Optimization (FHO) Feasibility and Performance Evaluation of the Hybrid Metaheuristic FHO–GPC versus the MO Algorithm for Optimizing MLP Networks to Predict Bitcoin Price Trends under Economic Crisis and Market Volatility [Volume 6, Issue 4, 2025, Pages 61-87]
  • Forecasting Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model [Volume 4, Issue 2, 2023, Pages 11-43]
  • Fully Modified Squares Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
  • Future Studies Designing a process model to monitor and monitor future developments in the banking industry [Volume 4, Issue 1, 2023, Pages 87-110]
  • Future time perspective Investigating of direct and indirect effects of self-control and future time perspective on financial well-being [Volume 6, Issue 3, 2025, Pages 131-160]
  • Fuzzy ANP Ranking of international sukuk operating models according to the needs of the steel industry [Volume 4, Issue 3, 2023, Pages 65-106]
  • Fuzzy Set Theory Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
G
  • GARCH Optimizing a Portfolio Comprising Selected Stocks from the Tehran Stock Exchange and Cryptocurrencies [Volume 6, Issue 2, 2025, Pages 11-35]
  • GDP Investigating the Economic Effects of Budget Allocation Manner to the Border Provinces of the Country Based on Their Needs and Capacity (Panel Data Approach) [Volume 1, Issue 3, 2020, Pages 109-149]
  • Gender diversity in the audit committee The effect of gender diversity in the audit committee and the efficiency of internal controls on the quality of financial reporting and business credit [Volume 4, Issue 1, 2023, Pages 37-60]
  • Gini Coefficie Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Giza Pyramids Construction (GPC) Feasibility and Performance Evaluation of the Hybrid Metaheuristic FHO–GPC versus the MO Algorithm for Optimizing MLP Networks to Predict Bitcoin Price Trends under Economic Crisis and Market Volatility [Volume 6, Issue 4, 2025, Pages 61-87]
  • Google Search Volume Index (GSVI) A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Google Trends The Impact of Inflationary Mindset on Inflation Expectations and Inflation Forecasting in Iran (2013–2024) [Volume 6, Issue 1, 2025, Pages 11-47]
  • Google Trends (GT) A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Government An Analysis of the Jurisprudential Aspects of the Islamic Treasury Bills Issued in Iran [Volume 1, Issue 4, 2020, Pages 11-44]
  • Government The Compilation of Evaluation Criteria for the Country's Budget Document from the Experts' Point of View [Volume 3, Issue 2, 2022, Pages 1-32]
  • Government Investor Prioritizing investment areas in the industrial sectors of Lorestan province from the government's perspective . [Volume 6, Issue 2, 2025, Pages 121-140]
  • Graph Visualization The Art of Investment Portfolio Curation through Centrality Metrics (An Enchanting Network Analysis of Tehran Stock Exchange's Top 50 Companies) [Volume 4, Issue 4, 2023, Pages 35-61]
  • Grounded Theory Designing an Optimal Indigenous Model of Risky Investment Development in Tehran Stock Exchange Using Grounded Theory and Fuzzy AHP [Volume 1, Issue 3, 2020, Pages 11-50]
  • Grounded Theory Designing and validating the agile digital brand model in Sepah Bank using grounded theory method (Case Study: Sepah Bank, Khorasan Razavi Province) [Volume 4, Issue 2, 2023, Pages 79-107]
H
  • Holding Companies Presenting an industry selection model in optimizing the investment portfolio of holding companies [Volume 7, Issue 1, 2026, Pages 125-158]
  • Household Financial Decisions Title : Investigating the Role of Mental Accounting System in Making Household Financial Decisions [Volume 3, Issue 1, 2022, Pages 194-161]
  • Housing market Interpretive-Structural Modeling of Behavioral Biases of Housing Sector Investors [Volume 5, Issue 1, 2024, Pages 79-101]
  • Housing market turmoil Interpretive-Structural Modeling of Behavioral Biases of Housing Sector Investors [Volume 5, Issue 1, 2024, Pages 79-101]
  • Human Resource Outcomes Analysis of the organizational performance of National Iranian Oil Company, exploration management through the effectiveness of financial management measures of the organization [Volume 6, Issue 2, 2025, Pages 141-173]
I
  • Imamiah Jurisprudence An Analysis of the Jurisprudential Aspects of the Islamic Treasury Bills Issued in Iran [Volume 1, Issue 4, 2020, Pages 11-44]
  • Income Inequality Investigating the Trend of Provincial Income Inequality and the Effect of Allocating Provincial Budget Funds on it [Volume 2, Issue 2, 2021, Pages 79-106]
  • Inconsistency between the development plans and Budget Exploring the causes of inconsistency between development plan and annual budget laws: using DEMATEL and causal loop diagrams [Volume 5, Issue 2, 2024, Pages 77-104]
  • Individual Behavioral Control The Factors Affecting People's Intention to Get Wealth with Emphasis on Psychological and Social Aspects [Volume 5, Issue 1, 2024, Pages 103-130]
  • Individual Factors Identifying the Effective Factors on the Success of the Internal Control System in the Administrative Institutions (Public Sector) [Volume 1, Issue 2, 2020, Pages 59-86]
  • Inflation expectations The Impact of Inflationary Mindset on Inflation Expectations and Inflation Forecasting in Iran (2013–2024) [Volume 6, Issue 1, 2025, Pages 11-47]
  • Inflation Rate Investigating the Impact of the Legal Reserve Rate on the Inflation Rate in the Iranian Economy [Volume 6, Issue 2, 2025, Pages 37-65]
  • Information Asymmetry The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Information disclosure Designing a conceptual model of factors affecting on financial health in life cycle of companies by using the Foundation's data approach [Volume 5, Issue 2, 2024, Pages 45-76]
  • Information Quality The Effect of Social Responsibility Dimensions on Financial Statement Comparability [Volume 3, Issue 4, 2022, Pages 11-45]
  • Information Transparency The Effect of Product Market Competition on the Relationship between Information Transparency and Corporate Governance with Firm Value [Volume 6, Issue 1, 2025, Pages 49-75]
  • Innovation An Investigation of the Effects of Financial Incentives on the Profitability of the Selected Stock Exchange Banks [Volume 1, Issue 4, 2020, Pages 181-217]
  • Institutional Ownership The Effect of Estimated Operational Leverage and Contractual Operating Leverage on Audit Fees: With Emphasis on the Moderating Role of Institutional Ownership [Volume 2, Issue 1, 2021, Pages 113-140]
  • Institutional Ownership The Impact of Institutional Ownership on Tax Avoidance and Accounting Conservatism in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 1, 2024, Pages 131-151]
  • Institutional qualit Designing a financial stability measurement model using the approach of constructing composite criteria (CCI). [Volume 4, Issue 2, 2023, Pages 175-203]
  • Insurance Predicting operational profitability using Dupont analysis: insurance companies listed in the Tehran stock market. [Volume 4, Issue 1, 2023, Pages 111-134]
  • Insurance Companies Investigating the Relationship between Capital Structure and Marketing Measures [Volume 2, Issue 4, 2021, Pages 161-179]
  • Intention to Make Money The Factors Affecting People's Intention to Get Wealth with Emphasis on Psychological and Social Aspects [Volume 5, Issue 1, 2024, Pages 103-130]
  • Interest-Free Banking Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Internal control mechanisms The Role of Internal Control Mechanisms and Supply Chain Quality Risk Management in Improving Financial Performance [Volume 1, Issue 3, 2020, Pages 151-179]
  • Internal Financing managements overconfidence and efficiency of investment decisions and financing [Volume 3, Issue 3, 2022, Pages 135-167]
  • Interpretive-Structural Modeling Interpretive-Structural Modeling of Behavioral Biases of Housing Sector Investors [Volume 5, Issue 1, 2024, Pages 79-101]
  • Inverted U Test Investigating the Non-Linear Relationship between the Stock Market and Iran's Economic Growth: The Autoregressive Model Approach with a Distributed Interval [Volume 3, Issue 2, 2022, Pages 111-149]
  • Investment Reaction of Capital Markets on the Quality of Financial Information after Financial Statements Restatement in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 63-91]
  • Investment Identifying and prioritizing the main factors affecting the attractiveness of investing in knowledge-based economic enterprises [Volume 5, Issue 2, 2024, Pages 105-128]
  • Investment Prioritizing investment areas in the industrial sectors of Lorestan province from the government's perspective . [Volume 6, Issue 2, 2025, Pages 121-140]
  • Investment Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
  • Investment efficiency Investment Efficiency and Risk Disclosure in Financial Statements [Volume 1, Issue 3, 2020, Pages 179-217]
  • Investment efficiency The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Investment efficiency managements overconfidence and efficiency of investment decisions and financing [Volume 3, Issue 3, 2022, Pages 135-167]
  • Investment strategy The Portfolio Construction Strategy with Ratios of SVAM, P/CF and Modified P/Si Tehran Stock Exchange [Volume 5, Issue 4, 2024, Pages 187-216]
  • Investor Psychological Factors Investigating and Ranking the impact of Psychological Factors Investors’ on the Stock Price crash risk [Volume 6, Issue 4, 2025, Pages 119-158]
  • IPC Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Iran Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems [Volume 6, Issue 3, 2025, Pages 11-32]
  • Iran The Impact The Impact of Government Expenditure on Budget Deficit in Iran: Wavelet Quantile Analysis for Fiscal [Volume 7, Issue 1, 2026, Pages 159-183]
  • Iranian Capital Market Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Iranian Capital Market Investigating the dimensions and benefits of issuing smart sukuk using blockchain technology in the capital market of Iran [Volume 5, Issue 4, 2024, Pages 121-151]
  • Iranian Capital Market Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Iranian oil market Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Iran National Innovation Fund Appropriate Modeling of the Validation of Knowledge-based Companies Applying to Receive Facilities from Iran National Innovation Fund and Prosperity Fund and Research and Technology Funds [Volume 6, Issue 3, 2025, Pages 33-67]
  • Iran Stock market Investigating the effect of credit rating on the profitability of Iranian stock exchange companies using multiple regression [Volume 4, Issue 1, 2023, Pages 135-152]
  • Islamic capital market" Designing appropriate model of Wakalah sukuk for financing SMEs [Volume 4, Issue 3, 2023, Pages 31-64]
  • Islamic financial instruments Sukook Vekala, a New Financial Instrument in Housing Financing [Volume 1, Issue 2, 2020, Pages 32-58]
  • Islamic Treasury Bills An Analysis of the Jurisprudential Aspects of the Islamic Treasury Bills Issued in Iran [Volume 1, Issue 4, 2020, Pages 11-44]
J
  • Joint Movements of Liquidity Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
K
  • Keywords: Credit rating Credit rating of companies admitted to Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 33-60]
  • Keywords: Effectiveness Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Keywords: emotional behavior of investors The impact of investors' emotions on economic variables using the index of investors' emotional behavior in Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 11-35]
  • Keywords: exchange rate The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Keywords: operational profitability Predicting operational profitability using Dupont analysis: insurance companies listed in the Tehran stock market. [Volume 4, Issue 1, 2023, Pages 111-134]
  • Knowledge-based economic enterprise Identifying and prioritizing the main factors affecting the attractiveness of investing in knowledge-based economic enterprises [Volume 5, Issue 2, 2024, Pages 105-128]
L
  • Labor Investment Efficiency The Effect of CEO Experience, Expertise and Ownership on Labor Investment Efficiency [Volume 5, Issue 2, 2024, Pages 129-153]
  • Lack of transparency of financial information Examining the role of lack of transparency of financial information and audit quality on the relationship between aggressive taxation and stock price concurrency [Volume 3, Issue 4, 2022, Pages 89-127]
  • Legal Reserve Rate Investigating the Impact of the Legal Reserve Rate on the Inflation Rate in the Iranian Economy [Volume 6, Issue 2, 2025, Pages 37-65]
  • Legitimate Income Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
  • Lending Appropriate Modeling of the Validation of Knowledge-based Companies Applying to Receive Facilities from Iran National Innovation Fund and Prosperity Fund and Research and Technology Funds [Volume 6, Issue 3, 2025, Pages 33-67]
  • Lerner Index The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Liquidity Investigating the Impact of the Legal Reserve Rate on the Inflation Rate in the Iranian Economy [Volume 6, Issue 2, 2025, Pages 37-65]
  • Liquidity Risk The Impact of Risk Tolerance, Capital Adequacy, Corporate Governance on the Performance of Tse's Banks [Volume 4, Issue 4, 2023, Pages 93-116]
  • Liquidity Risk Investigating Factors Affecting the Financial Stability of Banks: Evidence from the Net Stable Funding Ratio Index [Volume 5, Issue 2, 2024, Pages 11-43]
  • Liquidity Risk Determining Banking Economic Capital considering the role of the central bank Using a Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 7, Issue 1, 2026, Pages 87-123]
  • Logistics organizations Model of financing and economic management of financial resources in defense logistics organization [Volume 4, Issue 3, 2023, Pages 169-198]
  • Logit Model Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model [Volume 4, Issue 2, 2023, Pages 11-43]
  • Lorestan Province Prioritizing investment areas in the industrial sectors of Lorestan province from the government's perspective . [Volume 6, Issue 2, 2025, Pages 121-140]
M
  • Machine Learning A prediction-based portfolio optimization model using CNN neural network and MSAD criterion in Tehran Stock Exchange [Volume 5, Issue 3, 2024, Pages 11-30]
  • Machine Learning The Impact of Inflationary Mindset on Inflation Expectations and Inflation Forecasting in Iran (2013–2024) [Volume 6, Issue 1, 2025, Pages 11-47]
  • Macroeconomics Designing a financial stability measurement model using the approach of constructing composite criteria (CCI). [Volume 4, Issue 2, 2023, Pages 175-203]
  • Management Characteristics Investigating the effect of Management Characteristics on Stock Price Crash Risk; With Emphasis on Data Mining Methods [Volume 1, Issue 1, 2020, Pages 93-128]
  • Management Model Design and Validation of a Credit Risk Management Model with a Strategic Knowledge Management Approach in the Iranian Bank [Volume 6, Issue 2, 2025, Pages 93-120]
  • Management Quality Investigating the impact of bank level factors on financial stability.. [Volume 7, Issue 1, 2026, Pages 11-44]
  • Managements Overconfidence managements overconfidence and efficiency of investment decisions and financing [Volume 3, Issue 3, 2022, Pages 135-167]
  • Marginal Value of Cash The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash [Volume 2, Issue 3, 2021, Pages 183-217]
  • Market Examining the factors affecting banking transparency in Iran; Panel data approach [Volume 5, Issue 3, 2024, Pages 65-89]
  • Marketing Identifying and Prioritizing the Effective Factors on the Marketing of Partnership Bonds with a Mixed Marketing Approach Using the Fuzzy Vicor Method. [Volume 3, Issue 2, 2022, Pages 151-185]
  • Marketing Identifying and prioritizing factors affecting the marketing of crowdfunding in Iran's capital market [Volume 4, Issue 3, 2023, Pages 133-167]
  • Marketing Designing and validating the agile digital brand model in Sepah Bank using grounded theory method (Case Study: Sepah Bank, Khorasan Razavi Province) [Volume 4, Issue 2, 2023, Pages 79-107]
  • Market Risk: The Impact of Risk Tolerance, Capital Adequacy, Corporate Governance on the Performance of Tse's Banks [Volume 4, Issue 4, 2023, Pages 93-116]
  • Mental Accounting System Title : Investigating the Role of Mental Accounting System in Making Household Financial Decisions [Volume 3, Issue 1, 2022, Pages 194-161]
  • Meta-heuristic Models Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model [Volume 4, Issue 2, 2023, Pages 11-43]
  • Mix Marketing Identifying and Prioritizing the Effective Factors on the Marketing of Partnership Bonds with a Mixed Marketing Approach Using the Fuzzy Vicor Method. [Volume 3, Issue 2, 2022, Pages 151-185]
  • Model Error Identification and analysis of factors affecting the valuation error of option contract in the Black-Scholz-Merton model [Volume 5, Issue 4, 2024, Pages 71-93]
  • Monetary policy Investigating the Impact of the Legal Reserve Rate on the Inflation Rate in the Iranian Economy [Volume 6, Issue 2, 2025, Pages 37-65]
  • Money-Weighted Return Are the volatilities of investment returns in stocks different from the volatilities of stock returns? [Volume 6, Issue 1, 2025, Pages 105-134]
  • Motivation of Wealth The Factors Affecting People's Intention to Get Wealth with Emphasis on Psychological and Social Aspects [Volume 5, Issue 1, 2024, Pages 103-130]
  • Multilayer Perceptron Neural Network Feasibility and Performance Evaluation of the Hybrid Metaheuristic FHO–GPC versus the MO Algorithm for Optimizing MLP Networks to Predict Bitcoin Price Trends under Economic Crisis and Market Volatility [Volume 6, Issue 4, 2025, Pages 61-87]
  • Musharakah Sukuk Identifying and Prioritizing the Effective Factors on the Marketing of Partnership Bonds with a Mixed Marketing Approach Using the Fuzzy Vicor Method. [Volume 3, Issue 2, 2022, Pages 151-185]
  • Mutual Investment Fund Factors Affecting the Return of Stock Mutual Funds in Tehran Stock Exchange [Volume 3, Issue 3, 2022, Pages 169-204]
N
  • Net Profit Margin Using Repeated Factorial Designs Model in the Study of Factors Affecting the Performance of Industries [Volume 1, Issue 1, 2020, Pages 129-146]
  • Net Stable Funding Ratio Investigating Factors Affecting the Financial Stability of Banks: Evidence from the Net Stable Funding Ratio Index [Volume 5, Issue 2, 2024, Pages 11-43]
  • Network Analysis The Art of Investment Portfolio Curation through Centrality Metrics (An Enchanting Network Analysis of Tehran Stock Exchange's Top 50 Companies) [Volume 4, Issue 4, 2023, Pages 35-61]
  • Neural Networks A prediction-based portfolio optimization model using CNN neural network and MSAD criterion in Tehran Stock Exchange [Volume 5, Issue 3, 2024, Pages 11-30]
  • Non-Executives Managers Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • NotebookLM Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
O
  • O13 The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Oil and Gas Investigating the Spillover of Oil and Gas Volatilities on the Volume of Transactions in the Capital Market with the GARCH-BEKK approach [Volume 6, Issue 1, 2025, Pages 159-185]
  • Oil and Gas Pre -Sale Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Oil Markets Investigating the effect of the financial crisis on the Iranian oil market: complexity network [Volume 2, Issue 3, 2021, Pages 113-142]
  • Operating Budgets The Relationship Between the Methods of Budgeting and Auditing Practices in the Public Sector ( A Case study in Sistan and Baluchestan province) [Volume 2, Issue 2, 2021, Pages 107-135]
  • Operational Budgeting Organizational readiness for executing operational budgeting in public sector [Volume 6, Issue 3, 2025, Pages 97-129]
  • Optimization The Application of the Main Components in Investment Basket Management: A Case Study of Fifty Stock Exchange Companies [Volume 3, Issue 1, 2022, Pages 95-71]
  • Optimization Predicting the Financial Risk of Public Companies with a Hybrid Algorithm FA-PSO-LSTM [Volume 6, Issue 4, 2025, Pages 11-30]
  • Optimization Presenting an industry selection model in optimizing the investment portfolio of holding companies [Volume 7, Issue 1, 2026, Pages 125-158]
  • Option contracts Identification and analysis of factors affecting the valuation error of option contract in the Black-Scholz-Merton model [Volume 5, Issue 4, 2024, Pages 71-93]
  • Organizational Factors Identifying the Effective Factors on the Success of the Internal Control System in the Administrative Institutions (Public Sector) [Volume 1, Issue 2, 2020, Pages 59-86]
  • Organizational Outcomes Analysis of the organizational performance of National Iranian Oil Company, exploration management through the effectiveness of financial management measures of the organization [Volume 6, Issue 2, 2025, Pages 141-173]
  • Organizational Performance The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers) [Volume 5, Issue 2, 2024, Pages 155-177]
  • Organizational Performance Analysis of the organizational performance of National Iranian Oil Company, exploration management through the effectiveness of financial management measures of the organization [Volume 6, Issue 2, 2025, Pages 141-173]
  • Organizational Readiness Organizational readiness for executing operational budgeting in public sector [Volume 6, Issue 3, 2025, Pages 97-129]
  • Overinvestment managements overconfidence and efficiency of investment decisions and financing [Volume 3, Issue 3, 2022, Pages 135-167]
  • Ownership Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
  • Ownership The Effect of CEO Experience, Expertise and Ownership on Labor Investment Efficiency [Volume 5, Issue 2, 2024, Pages 129-153]
P
  • Panel data Investigating the Economic Effects of Budget Allocation Manner to the Border Provinces of the Country Based on Their Needs and Capacity (Panel Data Approach) [Volume 1, Issue 3, 2020, Pages 109-149]
  • Panel data Investigating the Factors Affecting Sustainable Growth: A Case Study of Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2025, Pages 69-96]
  • Participatory Financing Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Partnership Contracts Default Risk Management Strategies in Exchange and Partnership Contracts: A Comparative Analysis in Iran’s Banking System [Volume 6, Issue 4, 2025, Pages 89-116]
  • Peer Firms Impact of Accounting Comparability according to the Peer Firms on Board Compensation [Volume 2, Issue 2, 2021, Pages 11-49]
  • Perception of the Rich The Factors Affecting People's Intention to Get Wealth with Emphasis on Psychological and Social Aspects [Volume 5, Issue 1, 2024, Pages 103-130]
  • Perception of Wealth The Factors Affecting People's Intention to Get Wealth with Emphasis on Psychological and Social Aspects [Volume 5, Issue 1, 2024, Pages 103-130]
  • Performance Appraisal Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Personality Character Investigating Type A and B Personality Relationship with Behavioral Bias Approach to Select Financial Managers (Companies Listed in Tehran Stock Exchange) [Volume 3, Issue 1, 2022, Pages 159-127]
  • Petrochemical The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Petroleum products The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Planning Pathology of the Multiplicity of Policy-Making Authorities in the Field of Planning and Budgeting, (Case Study: A Defensive Organization) [Volume 6, Issue 4, 2025, Pages 117-154]
  • Political Connection An Investigation on the Effect of Political Hypothesis on Corporate Financing Policies in Tehran Stock Exchange [Volume 3, Issue 4, 2022, Pages 129-152]
  • Political Costs An Investigation on the Effect of Political Hypothesis on Corporate Financing Policies in Tehran Stock Exchange [Volume 3, Issue 4, 2022, Pages 129-152]
  • Political Hypothesis An Investigation on the Effect of Political Hypothesis on Corporate Financing Policies in Tehran Stock Exchange [Volume 3, Issue 4, 2022, Pages 129-152]
  • Portfolio Optimization Portfolio optimization using the semi-variance model with a focus on positive potential (Case study: Tehran Stock Exchange) [Volume 5, Issue 1, 2024, Pages 57-78]
  • Portfolio Optimization A prediction-based portfolio optimization model using CNN neural network and MSAD criterion in Tehran Stock Exchange [Volume 5, Issue 3, 2024, Pages 11-30]
  • Portfolio Optimization Optimizing the currency portfolio, a basis for designing an algorithmic trading system [Volume 5, Issue 4, 2024, Pages 11-70]
  • Portfolio Optimization Optimizing a Portfolio Comprising Selected Stocks from the Tehran Stock Exchange and Cryptocurrencies [Volume 6, Issue 2, 2025, Pages 11-35]
  • Portfolio Optimization Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
  • Portfolio Optimization Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Positive Volatility Portfolio optimization using the semi-variance model with a focus on positive potential (Case study: Tehran Stock Exchange) [Volume 5, Issue 1, 2024, Pages 57-78]
  • Prediction Liquidity prediction in Tehran stock exchange using learning models [Volume 4, Issue 3, 2023, Pages 11-29]
  • Prediction The Impact of Inflationary Mindset on Inflation Expectations and Inflation Forecasting in Iran (2013–2024) [Volume 6, Issue 1, 2025, Pages 11-47]
  • Price Formula Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
  • Private Equity Fund Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Private Investor Prioritizing investment areas in the industrial sectors of Lorestan province from the government's perspective . [Volume 6, Issue 2, 2025, Pages 121-140]
  • Profitability Using Repeated Factorial Designs Model in the Study of Factors Affecting the Performance of Industries [Volume 1, Issue 1, 2020, Pages 129-146]
  • Profitability An Investigation of the Effects of Financial Incentives on the Profitability of the Selected Stock Exchange Banks [Volume 1, Issue 4, 2020, Pages 181-217]
  • Profitability Investigating the effect of credit rating on the profitability of Iranian stock exchange companies using multiple regression [Volume 4, Issue 1, 2023, Pages 135-152]
  • Profit Manipulation Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Project Financing Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • Promotion of financial literacy Identifying and prioritizing strategies to improve financial literacy in the capital market [Volume 4, Issue 1, 2023, Pages 61-85]
  • Property Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
  • Publicly Traded Companies Predicting the Financial Risk of Public Companies with a Hybrid Algorithm FA-PSO-LSTM [Volume 6, Issue 4, 2025, Pages 11-30]
  • Public Sector Providing a Performance Evaluation Model for Public Sector Financial Managers [Volume 1, Issue 1, 2020, Pages 147-174]
  • Public Sector A Comparative Study of Public Sector Budgeting System with Performance-Based Budgeting [Volume 1, Issue 3, 2020, Pages 73-107]
  • Public Sector The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers) [Volume 5, Issue 2, 2024, Pages 155-177]
  • Public Sector Organizational readiness for executing operational budgeting in public sector [Volume 6, Issue 3, 2025, Pages 97-129]
  • Public Sector Organizations Investigating the impact of the factors under the control of the auditors of the Supreme Audit Court on reducing Financial Violations of the Iranian Public Sector Organizations [Volume 5, Issue 1, 2024, Pages 11-29]
Q
  • Quality of Financial Information Reaction of Capital Markets on the Quality of Financial Information after Financial Statements Restatement in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 63-91]
R
  • R11 The Impact of Exchange Rate Explosions on the Performance of Energy Companies in Tehran Stock Exchange: Case Study of Petrochemical Industries and Oil Products Distribution [Volume 3, Issue 1, 2022, Pages 43-11]
  • Rating" Ranking the damage of internal audit processes in the environment of specific internal controls of industrial organizations [Volume 5, Issue 3, 2024, Pages 145-173]
  • Reaction of Capital Markets Reaction of Capital Markets on the Quality of Financial Information after Financial Statements Restatement in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 63-91]
  • Real Sector Economy Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Received Facilities The Impact of Qualitative Features of Financial Reporting on Investment Efficiency and Capital Structure Based on Bank Received Facilities: Looking at Companies with Low Investment and Information Asymmetry [Volume 2, Issue 2, 2021, Pages 167-203]
  • Relative efficiency Credit rating of companies admitted to Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 33-60]
  • Repeated Factorial Designs Using Repeated Factorial Designs Model in the Study of Factors Affecting the Performance of Industries [Volume 1, Issue 1, 2020, Pages 129-146]
  • Research & Firm-Specific Uncertainty and R&D Investment under Competition: Two-Step System Generalized Method of Moments [Volume 4, Issue 4, 2023, Pages 147-177]
  • Research Projects Designing a Robust Model for Budgeting on the Basis of the Performance of the Research Groups in Research and Development (R&D) Centers (Case Study: the Defensive R&D Center) [Volume 1, Issue 2, 2020, Pages 87-107]
  • Response Commitment Investigating the Role of Corporate Governance Quality on the Relationship between Social Responsibility of Companies and Tax Avoidance [Volume 3, Issue 1, 2022, Pages 125-97]
  • Restating Financial Statements Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model [Volume 4, Issue 2, 2023, Pages 11-43]
  • Results-Oriented Culture The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers) [Volume 5, Issue 2, 2024, Pages 155-177]
  • Return The role of Tax Avoidance in Increasing the Risk of Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 187-214]
  • Return on Assets Using Repeated Factorial Designs Model in the Study of Factors Affecting the Performance of Industries [Volume 1, Issue 1, 2020, Pages 129-146]
  • Return on Mutual Fund Factors Affecting the Return of Stock Mutual Funds in Tehran Stock Exchange [Volume 3, Issue 3, 2022, Pages 169-204]
  • Risk The role of Tax Avoidance in Increasing the Risk of Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 187-214]
  • Risk Acceptance Examining the Legitimacy of Earning from Risk Acceptance: Emphasizing the Views of Martyr Sadr [Volume 2, Issue 3, 2021, Pages 143-181]
  • Risk disclosure Investment Efficiency and Risk Disclosure in Financial Statements [Volume 1, Issue 3, 2020, Pages 179-217]
  • Risk Of Falling Stock Price Analying Profit Manipulation with Emphasis on the Role of Non-Executive Managers and Risk Management of Stock Price Falls Following Benford’s Law in the Iranian Stock Market [Volume 2, Issue 1, 2021, Pages 171-202]
  • Risk Spillover Are the volatilities of investment returns in stocks different from the volatilities of stock returns? [Volume 6, Issue 1, 2025, Pages 105-134]
  • Risk Taking Examining the factors affecting banking transparency in Iran; Panel data approach [Volume 5, Issue 3, 2024, Pages 65-89]
  • Risky Investment Designing an Optimal Indigenous Model of Risky Investment Development in Tehran Stock Exchange Using Grounded Theory and Fuzzy AHP [Volume 1, Issue 3, 2020, Pages 11-50]
  • Risky Investment Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • RNN (Recurrent Neural Network) Optimizing a Portfolio Comprising Selected Stocks from the Tehran Stock Exchange and Cryptocurrencies [Volume 6, Issue 2, 2025, Pages 11-35]
  • Robust Optimization Designing a Robust Model for Budgeting on the Basis of the Performance of the Research Groups in Research and Development (R&D) Centers (Case Study: the Defensive R&D Center) [Volume 1, Issue 2, 2020, Pages 87-107]
  • Role Ambiguity The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
  • Role Conflict The Behavioural Effects of Budget Tightness Caused by Crises: A Case Study of Covid-19 Pandemic [Volume 3, Issue 4, 2022, Pages 153-183]
S
  • Safe Heaven and Hedge Capability Are the volatilities of investment returns in stocks different from the volatilities of stock returns? [Volume 6, Issue 1, 2025, Pages 105-134]
  • Sale Commitment Legal and Jurisprudential Investigation on Pricing Method in the International Long-Term Crude Oil Sale Contract [Volume 2, Issue 1, 2021, Pages 51-82]
  • Segmented DEA Portfolio Optimization Using Data Envelopment Analysis-Based Asset Preselection and Segmented DEA Evaluation in the Iranian Capital Market [(Articles in Press)]
  • Self -Esteem Investigating Type A and B Personality Relationship with Behavioral Bias Approach to Select Financial Managers (Companies Listed in Tehran Stock Exchange) [Volume 3, Issue 1, 2022, Pages 159-127]
  • Semi Variance Portfolio optimization using the semi-variance model with a focus on positive potential (Case study: Tehran Stock Exchange) [Volume 5, Issue 1, 2024, Pages 57-78]
  • Shah Model Organizational readiness for executing operational budgeting in public sector [Volume 6, Issue 3, 2025, Pages 97-129]
  • Size of the Audit Institution Investigating the Relationship between Competition in Industry and Audit Rights with the Emphasis on Auditor Specialist in Industry and Size Audit Institute [Volume 3, Issue 1, 2022, Pages 69-45]
  • Smart Sukuk Investigating the dimensions and benefits of issuing smart sukuk using blockchain technology in the capital market of Iran [Volume 5, Issue 4, 2024, Pages 121-151]
  • Snowball Sampling The Compilation of Evaluation Criteria for the Country's Budget Document from the Experts' Point of View [Volume 3, Issue 2, 2022, Pages 1-32]
  • Social Responsibility Investigating the Role of Corporate Governance Quality on the Relationship between Social Responsibility of Companies and Tax Avoidance [Volume 3, Issue 1, 2022, Pages 125-97]
  • Social Responsibility The Effect of Social Responsibility Dimensions on Financial Statement Comparability [Volume 3, Issue 4, 2022, Pages 11-45]
  • Specialized Monitoring Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Spillover effect Investigating the return spillover of Markets in Currency, cryptocurrency and Tehran Stock Exchange by using vector autoregression model with time-varying parameters (TVP-VAR) [Volume 5, Issue 1, 2024, Pages 31-56]
  • Stakeholders Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders(General Managers) [Volume 4, Issue 4, 2023, Pages 117-146]
  • Steel Industry Ranking of international sukuk operating models according to the needs of the steel industry [Volume 4, Issue 3, 2023, Pages 65-106]
  • Stock Basket The Application of the Main Components in Investment Basket Management: A Case Study of Fifty Stock Exchange Companies [Volume 3, Issue 1, 2022, Pages 95-71]
  • Stock Index A Comparative Study of the Relationship between Stock Index and Search Volume for Identifying the Behavioral Pattern Of Stock Market Traders [Volume 2, Issue 1, 2021, Pages 141-169]
  • Stock market Investigating the Non-Linear Relationship between the Stock Market and Iran's Economic Growth: The Autoregressive Model Approach with a Distributed Interval [Volume 3, Issue 2, 2022, Pages 111-149]
  • Stock market Study in order to measure and analyze economic sanctions’ effect on the volatility spillover of the stock, currency and gold coin markets [Volume 4, Issue 2, 2023, Pages 149-173]
  • Stock market Liquidity prediction in Tehran stock exchange using learning models [Volume 4, Issue 3, 2023, Pages 11-29]
  • Stock Portfolio Selection The Art of Investment Portfolio Curation through Centrality Metrics (An Enchanting Network Analysis of Tehran Stock Exchange's Top 50 Companies) [Volume 4, Issue 4, 2023, Pages 35-61]
  • Stock Price Bubble Level increasing the bubble level of firms' stock prices on the relationship between corporate digital transformation and the risk of falling stock prices [Volume 6, Issue 1, 2025, Pages 135-158]
  • Stock Price Crash Risk Investigating the effect of Management Characteristics on Stock Price Crash Risk; With Emphasis on Data Mining Methods [Volume 1, Issue 1, 2020, Pages 93-128]
  • Stock Price Crash Risk increasing the bubble level of firms' stock prices on the relationship between corporate digital transformation and the risk of falling stock prices [Volume 6, Issue 1, 2025, Pages 135-158]
  • Stock Price Crash Risk Investigating and Ranking the impact of Psychological Factors Investors’ on the Stock Price crash risk [Volume 6, Issue 4, 2025, Pages 119-158]
  • Stock price information content An Explanation of the Role of Earnings Quality in Increasing Stock Price Informational Content of Stock Price: Evidences of the Synchronous Flexibility [Volume 1, Issue 4, 2020, Pages 69-110]
  • Stock Price Mispricing Investigating and Ranking the impact of Psychological Factors Investors’ on the Stock Price crash risk [Volume 6, Issue 4, 2025, Pages 119-158]
  • Stock price synchronization Examining the role of lack of transparency of financial information and audit quality on the relationship between aggressive taxation and stock price concurrency [Volume 3, Issue 4, 2022, Pages 89-127]
  • Strategic Business Strategy Investigating the Effect of Business Strategy on Matching Budget of Costs and Revenues in the Iranian Capital Market, Emphasizing the Role of Agency costs [Volume 1, Issue 3, 2020, Pages 51-71]
  • Structural Equation Modeling banks' evaluation variables identification and reduction in the data envelopment analysis context using structural equation modeling [Volume 3, Issue 3, 2022, Pages 11-37]
  • Sukook (Islamic bonds) Sukook Vekala, a New Financial Instrument in Housing Financing [Volume 1, Issue 2, 2020, Pages 32-58]
  • Sukook Vekalat Sukook Vekala, a New Financial Instrument in Housing Financing [Volume 1, Issue 2, 2020, Pages 32-58]
  • Sukuk Identifying and Prioritizing the Effective Factors on the Marketing of Partnership Bonds with a Mixed Marketing Approach Using the Fuzzy Vicor Method. [Volume 3, Issue 2, 2022, Pages 151-185]
  • Sukuk Ranking of international sukuk operating models according to the needs of the steel industry [Volume 4, Issue 3, 2023, Pages 65-106]
  • Sukuk Investigating and determining the factors of the yield gap between types of sukuk in banks' financial statements [Volume 6, Issue 2, 2025, Pages 67-91]
  • Supply Chain Quality Risk Management The Role of Internal Control Mechanisms and Supply Chain Quality Risk Management in Improving Financial Performance [Volume 1, Issue 3, 2020, Pages 151-179]
  • Supreme Audit Court Investigating the impact of the factors under the control of the auditors of the Supreme Audit Court on reducing Financial Violations of the Iranian Public Sector Organizations [Volume 5, Issue 1, 2024, Pages 11-29]
  • Sustainable Growth Investigating the Factors Affecting Sustainable Growth: A Case Study of Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2025, Pages 69-96]
  • Symbolism Investigating Type A and B Personality Relationship with Behavioral Bias Approach to Select Financial Managers (Companies Listed in Tehran Stock Exchange) [Volume 3, Issue 1, 2022, Pages 159-127]
  • Systematic Liquidity Risk Investigating the Effect of Systematic Liquidity Risk on Expected Stock Returns with Regard to Tehran Stock Exchange [Volume 2, Issue 2, 2021, Pages 51-77]
  • Systematic Risk Classification The Application of the Main Components in Investment Basket Management: A Case Study of Fifty Stock Exchange Companies [Volume 3, Issue 1, 2022, Pages 95-71]
  • Systemic risk Investigating the impact of monetary policy on systemic risk [Volume 1, Issue 1, 2020, Pages 11-40]
T
  • Tax The role of Tax Avoidance in Increasing the Risk of Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 187-214]
  • Tax incentives Incentives and Opportunities for Tax Planning and Tax Avoidance: Evidence From Iranian Manufacturing Companies [Volume 6, Issue 3, 2025, Pages 161-193]
  • Tax Justice Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems [Volume 6, Issue 3, 2025, Pages 11-32]
  • Tax opportunities Incentives and Opportunities for Tax Planning and Tax Avoidance: Evidence From Iranian Manufacturing Companies [Volume 6, Issue 3, 2025, Pages 161-193]
  • Tax planning Incentives and Opportunities for Tax Planning and Tax Avoidance: Evidence From Iranian Manufacturing Companies [Volume 6, Issue 3, 2025, Pages 161-193]
  • Technological Projects Participatory Financing Model of Technological Projects in the Progress Stage Based on the Interest-Free Banking System Framework [Volume 2, Issue 1, 2021, Pages 11-50]
  • Tehran Securities Exchange Identification and analysis of factors affecting the valuation error of option contract in the Black-Scholz-Merton model [Volume 5, Issue 4, 2024, Pages 71-93]
  • Tehran Stock Exchange Effect of Financial Turmoil on Tax Avoidance of Companies Listed on The Tehran Stock Exchange [Volume 2, Issue 4, 2021, Pages 73-101]
  • Tehran Stock Exchange Effect of Financial Turmoil on Tax Avoidance of Companies Listed on The Tehran Stock Exchange [Volume 2, Issue 4, 2021, Pages 103-130]
  • Theme Analysis Method Operational Model of Using the Private Equity Fund to Implement Project Financing [Volume 2, Issue 3, 2021, Pages 11-42]
  • The value of excess cash flows Corporate tax avoidance, Uncertainty of economic policy And Value of excess cash flows [Volume 4, Issue 2, 2023, Pages 109-147]
  • Three Percent Oil Revenue Investigating the Distributive Effects of Credits from Oil Export Revenues in Different Provinces of Iran [Volume 2, Issue 1, 2021, Pages 83-112]
  • Threshold Approach Model Investigating the Effects of Banks Participatory Facilities on the Real Sector of the Economy with the Emphasis on Financial Crises [Volume 2, Issue 4, 2021, Pages 43-72]
  • Transaction Activity Ratio Factors Affecting the Return of Stock Mutual Funds in Tehran Stock Exchange [Volume 3, Issue 3, 2022, Pages 169-204]
  • Transparency The Impact of Transparency Strategy, Corruption Index and Banking Characteristics on Competitiveness Index in the Selected Exchange Banks [Volume 2, Issue 4, 2021, Pages 131-159]
  • Transparency Participatory budgeting model in the university program and budget subsystem [Volume 4, Issue 2, 2023, Pages 45-77]
  • Transparency Examining the factors affecting banking transparency in Iran; Panel data approach [Volume 5, Issue 3, 2024, Pages 65-89]
  • Transparency Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems [Volume 6, Issue 3, 2025, Pages 11-32]
  • Treasury Bills An Analysis of the Jurisprudential Aspects of the Islamic Treasury Bills Issued in Iran [Volume 1, Issue 4, 2020, Pages 11-44]
  • TVP-VAR model Investigating the return spillover of Markets in Currency, cryptocurrency and Tehran Stock Exchange by using vector autoregression model with time-varying parameters (TVP-VAR) [Volume 5, Issue 1, 2024, Pages 31-56]
  • Two-Stage Generalized Method of Moments System Firm-Specific Uncertainty and R&D Investment under Competition: Two-Step System Generalized Method of Moments [Volume 4, Issue 4, 2023, Pages 147-177]
U
  • Uncertainty The role of Tax Avoidance in Increasing the Risk of Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 2, 2022, Pages 187-214]
  • Uncertainty Firm-Specific Uncertainty and R&D Investment under Competition: Two-Step System Generalized Method of Moments [Volume 4, Issue 4, 2023, Pages 147-177]
  • Uncertainty of the government's macro policies Investigating the effect of government policy uncertainty and interest rate fluctuations on the risk of government bank debts [Volume 5, Issue 3, 2024, Pages 91-113]
  • Underinvestment managements overconfidence and efficiency of investment decisions and financing [Volume 3, Issue 3, 2022, Pages 135-167]
  • Under Reaction The Effect of Cognitive Biases such as Under Reaction, Anchoring, Availability & Conservatism on Auditor Errors [Volume 3, Issue 3, 2022, Pages 103-133]
  • Unit Number of Funds Investment Factors Affecting the Return of Stock Mutual Funds in Tehran Stock Exchange [Volume 3, Issue 3, 2022, Pages 169-204]
  • University The Obstacles to Implementation of Operational Budgeting in Non-Profit Universities of Mashhad [Volume 3, Issue 2, 2022, Pages 61-110]
  • Upside Potential Portfolio optimization using the semi-variance model with a focus on positive potential (Case study: Tehran Stock Exchange) [Volume 5, Issue 1, 2024, Pages 57-78]
V
  • Value at Risk Optimizing the currency portfolio, a basis for designing an algorithmic trading system [Volume 5, Issue 4, 2024, Pages 11-70]
  • Value at Risk Advanced Portfolio Optimization Using Financial AI Tools and Credibility-Based Risk Metrics: A Case Study on the Dow Jones Index [Volume 6, Issue 4, 2025, Pages 31-59]
  • Variance Decomposition Investigating the return spillover of Markets in Currency, cryptocurrency and Tehran Stock Exchange by using vector autoregression model with time-varying parameters (TVP-VAR) [Volume 5, Issue 1, 2024, Pages 31-56]
  • Volatilities Spillover Investigating the Spillover of Oil and Gas Volatilities on the Volume of Transactions in the Capital Market with the GARCH-BEKK approach [Volume 6, Issue 1, 2025, Pages 159-185]
  • Volatility of cash flows Cash flow volatility and labor investment efficiency in TSE [Volume 4, Issue 4, 2023, Pages 11-34]
  • Volatility spillover Study in order to measure and analyze economic sanctions’ effect on the volatility spillover of the stock, currency and gold coin markets [Volume 4, Issue 2, 2023, Pages 149-173]
  • Volume of Transactions Investigating the Spillover of Oil and Gas Volatilities on the Volume of Transactions in the Capital Market with the GARCH-BEKK approach [Volume 6, Issue 1, 2025, Pages 159-185]
  • VPP Jurisprudence - Legal Review of Oil Companies Financing through VPP Contracts and Product Pre -Sale in IPC Contract Structure [Volume 2, Issue 4, 2021, Pages 11-42]
W
  • Wakalah Sukuk Designing appropriate model of Wakalah sukuk for financing SMEs [Volume 4, Issue 3, 2023, Pages 31-64]
  • Working Capital Management Investigating the Factors Affecting Sustainable Growth: A Case Study of Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 3, 2025, Pages 69-96]
Y
  • Yield gap Investigating and determining the factors of the yield gap between types of sukuk in banks' financial statements [Volume 6, Issue 2, 2025, Pages 67-91]