Net Profit and its adjustments are among the most valuable information used by investors. This study seeks to answer the question whether company conditions (ambiguity or inability to understand economic information) affect the relationship between forecasting error and adjustment of Profit forecasting by management or not? For this purpose, first, the relationship between accruals (abnormal) and error and adjustment of Profit forecast, test and then the effect of ambiguity and inability to understand economic information on the above relationship is examined. The research sample includes 91 companies listed on the Tehran Stock Exchange. Findings indicate that there is a positive and significant relationship between working capital accruals and abnormal working capital accruals with management forecast error, but there is a negative relationship between working capital accruals and abnormal working capital accruals wThere is significance. Also, conditions of ambiguity did not affect this relationship, but the inability to understand economic information strengthens this relationship. ith negative forecast and adjustment.

This present study examines the impact of management earnings forecast error on stability Profit of cash & accrual components and stock over Evaluation. The population studied, sample of Tehran Stock Exchange listed companies, including 64 companies. The results using by multivariate linear regression, using panel data and fixed effects approach that hypothesis and suggest that an increase in the level of earnings forecast error, stability and evaluate the components of cash and accrual dropped to the stock is increasing.

Accounting information provides a system through which intraorganizational information is transferred to capital markets and allows more control of management activities by investors. Information provided by financial reports can be useful in decision making when it is reliable and relevant. The statistical population of this study is all firms listed in Tehran Stock Exchange and the sample selected by systematic removal method, consists of 105 firms listed during the period from 2007 to 2016. To test the variables relation, the regression analysis method based on panel data model is used. Results show that the quality of accruals, Profit sustainability, Profit forecast and Profit smoothing are effective on operating cash flow.

Prediction of management is a key mechanism of voluntary disclosure. Previous studies in this area have shown evidences that managers disseminate the Profit predictions to provide more information and guidance to the market and the market significantly react to it. After designing the mentioned indices, the data of transactions conducted in the study five-year duration i. e. 1390-94 (2011-15) has been collected from the Stock Exchange. The statistical sample is consisted of 107 companies that have been selected using systematic elimination method that totally were 535 year-firm. In this study to assess the hypotheses, the linear regression and correlation have been used. In order to data analysis and test the hypotheses, the EVIEWS software is used. What can be considered in total summing up and conclusion of the study hypotheses is that the buy and hold returns, the number of revision and the seasonal error in predicted Profit have an impact on the possibility of revision in Profit prediction. In addition, decision-making based on informed transactions by insiders has an impact on the relationship between the mentioned variables.

Abstract The main purpose of this research is to examine the relationship between assets growth, Profit continuity, Profit management and investment opportunities with Profit sharing and company value among companies listed on the Tehran Stock Exchange. The statistical sample of the research ,includes 113 active companies in the Tehran Stock Exchange during the period from 2015 to 2019. Structural equation modeling (SEM) based on partial least squares (PLS) was used for statistical analysis. The findings of this study showed that assets growth, Profit continuity, investment opportunities and Profit management have an effect on dividends. There is also a significant relationship between earnings management and dividends. Finally, the distributed Profit, assets growth, and the continuity of Profit affect the company's performance. Finally, the distributed Profit, the growth of assets, and the continuity of Profit affect the company's performance. Finally, the distributed Profit, Profit growth, and the continuity of Profit affect the company's performance. When investors determine the value of the company in terms of accounting data, it is necessary to consider the growth rate of assets. When the company does not have a shortage of available cash, the manager does not face a serious problem in allocating resources between investment opportunities and Profit distribution. The growth of assets creates value for a company. Managers mostly proceed with Profit continuation,Because the amount of Profit and its fluctuation is important from the point of view of the company's shareholders and it affects the value of the company. Using investment opportunities and adopting favorable debt and Profit sharing policies, which are among the tools of financial decisions, can improve the position of the company.

Aware of the economic performance of the business in the future will help potential investors and Creditors in economic decisions. Investment decision taken on the basis of forecasted earnings. Therefore the accuracy of these predictions is important. Prior research has shown that cost forecast error is more than sales forecast error and has more effect on the earning forecast error and claimed that this error is due to ignoring the cost behavior. This research was investigated cost behavior forecast accuracy by studying 104 company from 2010-2015. Samples were separated to companies with symmetrical (equal) favorable and unfavorable sales forecast error and were compared. T test and Mann-Whitney tests were used for this purpose. The results showed that managers are not predicting the cost variability correctly; however, due to the symmetry of the earning forecast error in firms with equal sales forecasting error, it can be concluded that managers generally pay attention to cost behavior in their predictions. In other words, according to the proportion of sales forecast error and cost forecast error, the main reason for the earning forecast error is the error in predicting sales.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and Profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and Profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring Profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with Profit smoothing and timely Profit and also between non-audit services provided by the auditor and Profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict Profit and conservatism.

Abstract:The present paper deals with the way of designing a model describing the effect of corporate and macroeconomic factors on the Profit forecast of companies listed on the Tehran Stock Exchange. To this end, the capability of Profit forecast in stock exchange companies was investigated using four machine learning models including: support vector machine learning model of regression (SVR), simple and deep neural network (ANN & DNN) and linear regression (LM). This research is of applied research type and it is of descriptive type (correlation) in terms of data collection method, with relative data measurement scale. For testing the research questions, accounting data between 2010-2019 were prepared and input variables for the model were calculated accordingly. In order to check the results of data analysis using regression support vector models, simple neural network, deep neural network, linear regression, first the data set is divided into two training and testing parts so that 90% of the data is used for training and 10% is reserved for testing. The results of data analysis show the deep neural network model for the experimental data set has lower RMSE and MAE values than the support vector regression model. Therefore, it can be concluded that using macro variables and intra-company variables, the model of artificial neural networks can be a good approach to forecast Profit of listed companies.