Quarterly Publication
Original Article
1. A non-linear Approach to the Effect of Oil Shocks on Iranian Economy

SEYED MOHAMMAD SHAMSODDIN

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2021.295077.1215

Abstract
  Abstract:The goal of this paper is to show asymmetric effect of oil shocks on Iranian economy. It uses non-linear time series models to investigate asymmetric effect of oil shocks on resource allocation in Iranian economy. The results show that negative oil shocks has been more persistent during last ...  Read More

Original Article
2. COVID-19, CO2 EMISSIONS AND ENERGY CONSUMPTION IN ASIAN COUNTRIES: AN APPLICATION OF STIRPAT AND THE BECK’S THEORY OF RISKY SOCIETY

Mohamad Nasr Esfahani; Mansoure Mahdizadeh; Ehsan Rasoulinezhad; Rahele Montazer

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2021.294853.1212

Abstract
  Since the last of 2019, the global economy has faced with unpredictable consequences of the COVID-19 which reshape various aspects and mechanism of economic market sides. The purpose of this paper is to ascertain the linkage between COVID-19, Carbon dioxide emissions, energy consumption in 34 Asian countries ...  Read More

Original Article
3. Designing a Forensic Accounting Model with a Focus on Protecting of Shareholders Rights of Petrochemical Companies: Fuzzy Network Analysis

Somayeh Sharifi; Seyed Ali Vaez; Mehdi Basirat

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2021.303593.1222

Abstract
  The purpose of this study is to design a forensic accounting model focusing on the protection of shareholders' rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to ...  Read More

Original Article
4. .A study of the effects of divergence and convergence of OPEC member countries on the market potency of OPEC.

Shohreh Pirani

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2021.307012.1228

Abstract
  convergence is a voluntary and adaptive process that different political actors to achieve their common Goals, Loyalties, coordinate their Activities and expectations and behave to reach coordination and Alliance in the International arena. The convergence sequel is acceptance to peace, Economical interests, ...  Read More

Original Article
5. Design a structured financing instrument in Iran’s downstream sector of oil and gas industry

hamid hosseinzadeh gohari; mohamad hashem botshekan; Moslem Peymani Foroushani; mohamad javad mohagheghnia

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2022.311179.1234

Abstract
  One of the most important bottlenecks in the country's oil industry is the lack of sufficient liquidity and a suitable and codified method for financing projects in the downstream sector of Iran's oil and gas industry. These projects include construction of oil and gas refineries and petrochemical plants. ...  Read More

Original Article
6. Effective Development of Forensic Accounting Paradigm Based on the Risks of Oil Companies Investors: Interpretive Ranking Process (IRP) Matrix Analysis

Javad Darban Fooladi; Farhad Dehdar; Mohammadreza Abdoli

Volume 6, Issue 1 , Winter 2022

http://dx.doi.org/10.22050/pbr.2021.283127.1182

Abstract
  Forensic accounting, as a process of legal inspection of corporate accounting practices, has today become an important strategy to prevent fraud and financial misconduct, which has created information transparency for investors to make financial decisions. Oil companies, as one of the capital market ...  Read More