Author Index

A

  • Abbasi Astamal, Mohammadreza The Impact of Financial Reporting Readability on the Accounting Information Quality with the Mediating Role of Managers’ Reporting Tone and Environmental, Social, and Governance Performance [Volume 18, Issue 1, 2026, Pages 285-321]
  • Alizadeh, Amir Ata The Impact of Financial Reporting Readability on the Accounting Information Quality with the Mediating Role of Managers’ Reporting Tone and Environmental, Social, and Governance Performance [Volume 18, Issue 1, 2026, Pages 285-321]

B

  • Badavar Nahandi, Younes The Impact of Financial Reporting Readability on the Accounting Information Quality with the Mediating Role of Managers’ Reporting Tone and Environmental, Social, and Governance Performance [Volume 18, Issue 1, 2026, Pages 285-321]
  • Behbahaninia, Parisa Saadat Agency Costs and Sukuk Issuance: Evidence from Excess Cash Holdings and Bank Guarantees in Iran [Volume 18, Issue 1, 2026, Pages 1-32]

D

  • Darabi, Roya Examining the Impact of Environmental, Social, and Corporate Governance (ESG) Sustainability on Corporate Stressors [Volume 18, Issue 1, 2026, Pages 387-420]

E

  • Ebrahimi, Fahime The Impact of Intellectual Capital, Competitive Advantage, and Knowledge Management on Firm Performance: A Resource-Based View Approach (Evidence from Knowledge-Based Firms) [Volume 18, Issue 1, 2026]
  • Erfan Esfanjani, Maryam The Impact of Financial Reporting Readability on the Accounting Information Quality with the Mediating Role of Managers’ Reporting Tone and Environmental, Social, and Governance Performance [Volume 18, Issue 1, 2026, Pages 285-321]

F

  • Fakhari, Hosein Investigating the direct and indirect effects of rent and tax revenues on corporate social responsibility regarding the mediating role of democracy: Relying on the resource curse hypothesis [Volume 18, Issue 1, 2026, Pages 255-284]

H

  • Habibi, Hazhir Disclosure of climate change performance and financial distress [Volume 18, Issue 1, 2026, Pages 67-110]
  • Hajiha, Zohreh Examining the Impact of Environmental, Social, and Corporate Governance (ESG) Sustainability on Corporate Stressors [Volume 18, Issue 1, 2026, Pages 387-420]
  • Hashemi, Seyed Abbas Analyzing the Effect of the Audit Supervisor's Team Orientation on the Behavioral Responses of Subordinate Auditors and Audit Quality [Volume 18, Issue 1, 2026, Pages 147-183]
  • Hesarzadeh, Reza Examining the factors influencing the implementation of public sector reporting standards on the prevention of financial deviations: Evidence from Mashhad University of Medical Sciences [Volume 18, Issue 1, 2026, Pages 323-352]

K

  • Kamyabi, Yahya Investigating the direct and indirect effects of rent and tax revenues on corporate social responsibility regarding the mediating role of democracy: Relying on the resource curse hypothesis [Volume 18, Issue 1, 2026, Pages 255-284]
  • Keramati, Mahtab The impact of ESG performance on financial risk: the moderating role of operational capability and profitability [Volume 18, Issue 1, 2026, Pages 353-386]
  • Khodabakhshi, Najmeh Managerial Optimism in Financial Disclosure; Prospects for Operational Efficiency and Market Reaction [Volume 18, Issue 1, 2026, Pages 111-146]
  • Khorramabadi, Mehdi Managerial Optimism in Financial Disclosure; Prospects for Operational Efficiency and Market Reaction [Volume 18, Issue 1, 2026, Pages 111-146]
  • Kordestani, Gholamreza Disclosure of climate change performance and financial distress [Volume 18, Issue 1, 2026, Pages 67-110]

M

  • Mashayekhi, Bita The impact of ESG performance on financial risk: the moderating role of operational capability and profitability [Volume 18, Issue 1, 2026, Pages 353-386]
  • Masoudi, Younes Examining the factors influencing the implementation of public sector reporting standards on the prevention of financial deviations: Evidence from Mashhad University of Medical Sciences [Volume 18, Issue 1, 2026, Pages 323-352]
  • Motazedi, Golriz The Effect of Firms’ Bargaining Power on the Relationship Between Financial Constraint and Inventory Adjustment Speed [Volume 18, Issue 1, 2026, Pages 185-216]

N

  • Najafi, Zahra Agency Costs and Sukuk Issuance: Evidence from Excess Cash Holdings and Bank Guarantees in Iran [Volume 18, Issue 1, 2026, Pages 1-32]
  • Noorollahzadeh, Norooz Examining the Impact of Environmental, Social, and Corporate Governance (ESG) Sustainability on Corporate Stressors [Volume 18, Issue 1, 2026, Pages 387-420]
  • Nosrat Zadeh, Mehran Examining the Impact of Environmental, Social, and Corporate Governance (ESG) Sustainability on Corporate Stressors [Volume 18, Issue 1, 2026, Pages 387-420]

R

  • Rahimi, Milad Analyzing the Effect of the Audit Supervisor's Team Orientation on the Behavioral Responses of Subordinate Auditors and Audit Quality [Volume 18, Issue 1, 2026, Pages 147-183]
  • Rezaei, Mehdi The Effect of Firms’ Bargaining Power on the Relationship Between Financial Constraint and Inventory Adjustment Speed [Volume 18, Issue 1, 2026, Pages 185-216]

S

  • Samavat, Milad The impact of ESG performance on financial risk: the moderating role of operational capability and profitability [Volume 18, Issue 1, 2026, Pages 353-386]
  • Sarikhani, Mehdi The Impact of Intellectual Capital, Competitive Advantage, and Knowledge Management on Firm Performance: A Resource-Based View Approach (Evidence from Knowledge-Based Firms) [Volume 18, Issue 1, 2026]
  • Sharifi, Seyed Mohammad Ali Impact of Managerial Capability on the Relationship Between IT Expenditures and Financial Reporting Quality [Volume 18, Issue 1, 2026, Pages 33-66]
  • Sheikh Sajjadieh, Naser The Impact of Intellectual Capital, Competitive Advantage, and Knowledge Management on Firm Performance: A Resource-Based View Approach (Evidence from Knowledge-Based Firms) [Volume 18, Issue 1, 2026]

T

  • Tolooti Bandpey, Reza Investigating the direct and indirect effects of rent and tax revenues on corporate social responsibility regarding the mediating role of democracy: Relying on the resource curse hypothesis [Volume 18, Issue 1, 2026, Pages 255-284]
  • Torabi, Iraj The Impact of Intellectual Capital, Competitive Advantage, and Knowledge Management on Firm Performance: A Resource-Based View Approach (Evidence from Knowledge-Based Firms) [Volume 18, Issue 1, 2026]

V

  • Vadiei, Mohammad Hossein Examining the factors influencing the implementation of public sector reporting standards on the prevention of financial deviations: Evidence from Mashhad University of Medical Sciences [Volume 18, Issue 1, 2026, Pages 323-352]