Results of several researches in Iran clearly confirm the inefficiency of the TSE. In this inefficient market, investors seek to find high performance companies. But the key question is how high performance companies can be identified. Ranking of companies regards as one of the easiest approaches. In literature, there are various ranking approaches each with its own indicators. This paper is to provide the results of the comparative study on the Tehran Stock Exchange (TSE) companies' rankings based on ACCOUNTING PROFITABILITY RATIOS and the TSE's excellence indicators. Using correlation tests, we found a weak correlation between companies’ rankings was calculated based on the ACCOUNTING PROFITABILITY RATIOS and the TSE rankings. This findings means that a highly ranked company by the TSE's ranking system may not be necessarily highly ranked based on ACCOUNTING PROFITABILITY RATIOS or vice versa.

In this thesis the effect of off- balance sheet financing on PROFITABILITY RATIOS (ROA, ROE, ROI) in Tehran Stock Exchange has been studied. In fact, this study is an answer to this question that "what effects can off-balance sheet financing (operating lease) has on PROFITABILITY RATIOS in Tehran Stock Exchange?" Off- balance sheet financing means investing or increasing firm’s capital (increase operating activities) according to law and accepted ACCOUNTING concepts that all or part of that financing is not shown on balance sheet and PROFITABILITY RATIOS evaluate firm’s efficiency and ability to make use of resources using sales revenue and investment.In this study causal-comparative method has been used. Which library method (exchange’s archive) were used for gathering needed information in theorical basis and financial information based audited financial statement. In this study, firm’s PROFITABILITY RATIOS before and after off- balance sheet financing, and firms having and without off- balance sheet financing are compared.Hypothesizes analysis show that, from 1380-1385, off- balance sheet financing hasn’t had considerable effect on PROFITABILITY RATIOS.

In economic theory, there is no more important proposition than that, under competition, the rate of return on investment tends toward equality in all industries’.Although this notion is applicable to total PROFITABILITY measures such as return on assets (ROA), there is good reason to believe that various components of ROA identified by Dupont analysis will not revert to economy-wide levels, Industries have unique operating structures that Dupont analysis decomposes return on investment such as ROA into two multiplicative components, Profit margin (PM) and Asset turnover (ATO). This analysis is useful because each component measures different aspects of a firm’s operation. Advocate of this type of analysis claim that the components of ROA should provide additional insight into the business and operations of the firm and assist in forecasting.In this paper I examined whether Industry part of profit margin, Asset turnover and return on assets and Industry adjusted values of these variables (called abnormal) can predict future values (changes) of these variables, I found that decomposing each of these components into an abnormal and Industry component is useful for predicting also I found that profit margin and Asset turnover has a negative correlation with each other and the same is true with, their abnormal, (Industry-adjusted). In this paper pooled regression is used in predicting ROA, PM, and ATO of Industries and their Industry-adjusted values. Result showed that the regression equation is informative and significant. and provides enough information for decision making.

The main objective of this study is to examine the relationship between cash conversion cycle (CCC) as a liquidity measure with the PROFITABILITY and debt RATIOS in Iranian companies. Researches indicate the decreasing of CCC results in a higher PROFITABILITY in firms. The CCC is a powerful performance measure to assess how well a company is managing its working capital. Therefore, the population of this study is firms listed in Tehran stock Exchange during the period of 2006 to 2009. By random sampling, we selected 178 firms as a statistical sample. The hypotheses are examined using panel least squares, analyzing with cross section random and fixed. The results indicate that there is a significant relationship between the CCC and net profit margin; however, there is no relationship with traditional liquidity and leverage RATIOS. The findings imply that the CCC is a stronger measure for PROFITABILITY measurement than traditionally liquidity RATIOS but each liquidity RATIOS could not measure the ability to repay liabilities. Although, reducing the trend to ray the seller, could damage the firm's credit reputation.

The value added tax system as a fledgling tax system in Iran, faces numerous challenges and challenges in various sectors, based on previous studies and figures obtained from the operation of this tax system. VAT audit and auditing as part of dealing with taxpayers' tax cases and the most important part of realizing government tax revenue in this tax system today faces challenges that address it The ultimate means achieving total potential tax revenueTherefore, this research aims to identify, investigate the challenges of auditing and VAT audit to take a step to remove these challenges and achieve a more efficient tax system. This study aimed to investigate the necessity of auditing the value added tax system as well as the factors affecting the audit risk in the value added tax system and the role of profit tax RATIOS in the risk based tax audit system. In this research, systematic elimination method was used to determine the statistical sample and finally, a sample of 80 firms listed in Tehran Stock Exchange was studied. To test the research hypotheses, nonlinear multiple regression analysis using Logit method was used. The results of this study showed that among the factors considered in the research on audit risk, the relationship between the presentation of tax return and the period of taxpayer's transactions is significant with tax audit risk and inverse, but the relationship between the volume of taxpayer's transactions and the audit risk is significant. The results are also direct and there was no significant relationship between Taxpayer's membership of the stock market and Taxpayer's PROFITABILITY RATIOS (ROI), return on equity, earnings per share with audit risk.

The PROFITABILITY of commercial banks is a very significant and complex issue that is influenced by the management of intellectual capital and financial capital as ACCOUNTING factors and also indicators of the banking industry and macroeconomics as environmental factors. The main purpose of this study is to determine the importance and ranking of factors and indicators affecting the PROFITABILITY of commercial banks, in order to help effective decisions of central bank policymakers and bank managers. The statistical population includes 17 commercial banks active in Tehran Stock Exchange during the years between 2016 to 2021. To achieve the purpose of this study, the Friedman ranking test in SPSS software was used. The results show that financial capital and intellectual capital as ACCOUNTING factors were more valuable than the indicators of the banking industry and macroeconomics as environmental factors. The ranking of indicators has shown that the variables of bank size, human capital efficiency, ownership concentration and management efficiency are the most important factors, respectively,In contrast, the variables of capital efficiency of innovation, competition, GDP and communication capital efficiency were the least important in the PROFITABILITY of commercial banks, respectively. Therefore, based on empirical evidence of this study suggests that managers of commercial banks, along with environmental factors, should pay sufficient attention to the management at their disposal resources. In particular, the increase in assets through the attracting deposits and the increase of capital, and the optimal use of human capital have a decisive role in improving PROFITABILITY.