Author Index

A

  • Aflatooni, Abbas Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness [Volume 17, Issue 1, 2025, Pages 45-77]
  • Afrous, Ali Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • Asadi, Maryam Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality [Volume 17, Issue 1, 2025, Pages 1-44]
  • Ashtab, Ali Modeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approach [Volume 17, Issue 1, 2025, Pages 263-309]
  • Asiaei, kaveh Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach [Volume 17, Issue 2, 2025, Pages 349-396]
  • Asnaashari, Hamideh The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • Azizi, Ali The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]

B

  • Babaei, Ghader Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]
  • Banimahd, Bahman The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]
  • Basirat, Mehdi Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • Bozorg, Mohammad Mahdi The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]

E

  • Ebrahimi Kordlar, Ali Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]

F

  • Fattahi Nafchi, Hasan The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]
  • Foroghi, Dariush The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]

G

  • Ghorbani, Razieh Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach [Volume 17, Issue 2, 2025, Pages 349-396]

H

  • Hamidian, Narges The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]

J

  • Jahandari, Fatemeh Investigating the effect of stock price valuation anchors on standard unexpected earnings [Volume 17, Issue 2, 2025, Pages 125-164]
  • Jahangirnia, Hossein A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]

K

  • Karimi, Farough Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]
  • Khodamipour, Ahmad The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 17, Issue 2, 2025, Pages 209-257]

M

  • Mahmoodabadi, Hamid The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance [Volume 17, Issue 2, 2025, Pages 397-420]
  • Mansourfar, Gholamreza Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality [Volume 17, Issue 1, 2025, Pages 1-44]
  • Marzian, Hamed The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]
  • Mashaei, Ali A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]
  • Mehtari, Zeynab The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]
  • Mennati, Vahid The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • Mosafer, Mehran The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]

P

  • Pakmaram, Asgar Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]
  • Pourheidari, Omid The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 17, Issue 2, 2025, Pages 209-257]

Q

  • Qaderi, Bahman The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]

R

  • Rahnamay Roodposhti, Fraydoon The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]
  • Ramezani, Mohammad Mahdi Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]

S

  • Safa, Mojgan A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]
  • Safaei Ardakani, Hassan The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance [Volume 17, Issue 2, 2025, Pages 397-420]
  • Salehi, Allah-Karam Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • Salih Jawad, Tammar Modeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approach [Volume 17, Issue 1, 2025, Pages 263-309]
  • Samavat, Milad Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]
  • Shahvalizadeh, Adel Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]
  • Shaker Ardakani, Maedeh El-Sadat The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]
  • Soleimanizadeh, Elham Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • Sotudeh, Reza Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT [Volume 17, Issue 2, 2025, Pages 35-80]

T

  • Taebi Noghondari, Amirhossein Investigating the effect of stock price valuation anchors on standard unexpected earnings [Volume 17, Issue 2, 2025, Pages 125-164]
  • Taheri, Zahra Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]

Z

  • Zare Bidaki, Farzad The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]
  • Zeinali, Hadis Investigating the effect of stock price valuation anchors on standard unexpected earnings [Volume 17, Issue 2, 2025, Pages 125-164]