Vol. 5 No. 2 (2026): تابستان 1405

Articles

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  The Impact of Export Diversification and Financial Development on Income Inequality in Selected Developing Countries

  Sami Kamil Abed Alattabi

  , Saeed Daei-Karimzadeh *

  , Noor Abdulsattar Ibrahim Shammari

  , Anvar Khosravi

  1-18

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  Development and Validation of a Model for Assessing the Impact of Banking Risks on the Sustainability of the Iranian Banking System

  Reza Mohammadi *

  1-18

  • PDF
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  Predicting the Comprehensive Stress Index of Iran’s Capital Market Using Hybrid Machine Learning Modeling and Exogenous Variables

  Elham Babaheidarian

  , Farhad Hanifi *

  , Mirfeiz Fallah Shams

  1-33

  • PDF
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  Designing a Model for the Development of Football in Iraq

  Mohammed Akram Awad Azeez

  , Mehrdad Moharramzadeh *

  , Abbas Naghizadeh Baghi

  , Nasrin Azizian Kohan

  1-20

  • PDF
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  The Impact of Enterprise Risk Management on Risk-Adjusted Performance in Tehran Stock Exchange Listed Firms

  SADIK RAHEEM KHAZAL SARAY

  , Nahid Maleki Nia *

  , Haider Atta Zbain

  , Mohammad Alimoradi

  1-16

  • PDF
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  The Role of Information Technology in Enhancing Audit Performance and Its Implications for Organizational Sustainability

  Mohammed A.Alhasan Mohammed Alquraishi

  , Bahareh Banitalebi Dehkordi *

  , Siraj Razooqi Abbas

  , Mansour Yazdanian

  1-22

  • PDF

  https://doi.org/10.61838/dmbaj.276
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  Fitting a Sustainable Financial Development Model for Banks with Emphasis on Artificial Intelligence and Green Financing

  Seyed Mehdi Rezaeizad

  , Roya Darabi *

  , Ali Baghani

  1-25

  • PDF
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  Spillover Effects of Global Crude Oil Price Volatility on Base Metal Exports in Selected Mineral-Rich Countries

  Seyed Mohammad Hassani

  , Marjan Damankeshideh *

  , Amir Reza Keyghobadi

  , Seyed Nematollah Mousavi

  1-21

  • PDF
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  The Effect of Companies’ Aggressive Strategy on the Relationship Between Accrual-Based Earnings Management and Bankruptcy Risk

  Mahdi Pourrezaei Maragheh *

  1-18

  • PDF
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  Modeling Employee Creativity Using Artificial Intelligence in the Iranian Banking Industry: A Mixed-Methods Approach

  Abdullah Abbasi

  , Mohammad Khodabakhsh *

  , Danial Saber Samiei

  1-19

  • PDF
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  Developing a Model of New Technologies Based on Accounting Information Systems to Improve Financial Performance

  Sultan Bahjat Badr Al-gburi

  , Mehrdad Ghanbari *

  , Forouzan Mohammadi

  , Maryam Nouraei

  1-15

  • PDF
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  Auditors’ Resilience from the Ontological Perspective of Critical Realism: Audit Firms in Iraq

  Kareem Hazn Shiltagh

  , Reza Nemati Koshteli *

  , Maysam Abd Kazem

  , Saeid Aliahmadi

  1-30

  • PDF
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  Investigating the Effect of Environmental, Social, and Governance Pillars on the Relationship between ESG Performance and Audit Fee Determination in Companies Listed on the Tehran Stock Exchange

  Reza Sahraei

  , Ali Esmaeilzadeh Moghri *

  , Ahmad Yaghoubnejad

  1-19

  • PDF
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  Analyzing the Impact of Psychological Characteristics of Internal Auditors on Auditor Empowerment and Internal Auditor Quality

  Hamid Saeedi

  , Ali Mohamadi *

  , Ali Bayat

  , Vahab Rostami

  1-28

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  Investigating the Effects of Economic Freedom on Economic Growth: Evidence from Iran (1969–2025)

  Elham Mohammadi *

  1-19

  • PDF
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  The Role of Big Data in Preventing Tax Evasion of Legal Entities Using the Grounded Theory Method

  Rasoul Mousavi

  , Arezoo Aghaei Chadegani *

  , Ehsan Kamali

  1-18

  • PDF
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  The Impact of Ethical Marketing Dimensions (Descriptive, Normative, and Analytical) on Customer Satisfaction and Loyalty: A Case Study of Bank Mellat Customers in Tehran

  Ali Abbasalinejad *

  1-19

  • PDF