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.

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.

Purpose Basically, the ability to predict Profit in company evaluation provides useful information. In fact, in order to achieve continuous and stable Profits, company managers try to eliminate periodic fluctuations in Profits and plan Profits with a Constant growth rate. For this reason, identifying factors affecting the accuracy of Profit forecasting has always been of interest. The purpose of this study is to investigate the predictability of Profit through the company's past Profit and to investigate the moderating role of historical Profit management in predictability. The present research has used the data and information of the companies admitted to the Tehran Stock Exchange during the years 2014 to 2020. The method of data analysis was multivariate linear regression, which was done using panel data and effects. The findings showed that the company's past Profit positively predicts the company's future Profit. Also, the results showed that the company's historical Profit management affects the Profit predictability, so that the higher the company's past Profit management, the lower the Profit predictability.-Examining the predictive power of historical Profit in predicting future Profit-Investigating the moderating role of low historical Profit management in predictability of future Profit based on historical Profit in Iran's capital market....

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.

Background: The education level of individuals in a community is one of the indicators explaining the health of that community, and the performance of schools plays a significant role in promoting health and observing the educational justice of students and individuals in the community. Objectives: The present study aimed to compare the performance of support and public (rural) schools in Qom province concerning the preventive role of selected components in students’ health. Methods: The present research is a descriptive comparative survey study. The statistical population included 17 Profit and Non-Profit Rural schools in Qom province with 110 teachers and principals. First, the regions and schools were selected by cluster sampling method; then, through stratified sampling among Profit and non-Profit schools the proportion of gender and school type was observed, and through simple random sampling, 44 teachers and principals were chosen from among the selected schools. The research tool was a researcher-made questionnaire. To analyze the data, an independent t-test in SPSS version 16 software was used. Results: According to the findings of this study, the age range of participants was 22 to 51 years. Twenty-four participants (54. 5%) had 1-10 years of teaching experience. Based on the data, the performance of Profit schools was better than public (rural) schools in terms of the dimensions of planning, empowerment, health promotion, and physical education, and the performance of public (rural) schools was better than Profit schools regarding the dimensions of education, learning, and executive and administrative affairs, which this difference was statistically significant (p≥ 0. 001). There was no significant difference between the performance of Profit schools versus public (rural) schools in the dimensions of developing participation in the school as well as the educational and complementary activities (p≥ 0. 05). Conclusion: Given the differences in the dimensions of planning, education, learning, empowerment, health promotion, and physical education by this study, the officials’ planning seems to play a preventive role in addressing the weaknesses in schools. However, performing more research in this regard is recommended.