AbstractThis research investigates the effect of Earning risk and Earning Smoothing on the GDP of companies listed on the Tehran Stock Exchange. The current research method is applied research in the descriptive-correlation research group. The information required for this research was collected from the financial statements of 110 companies in 2011-2022 from Rahavard Novin software and the websites of CBI and CODAL. Multivariate regression with panel data was used to test the hypotheses. The final data analysis was also done with the help of Eviews version 12. In line with the research topic, three criteria of risk of total Earning, risk of cash items of Earning and risk of accrual items of Earning were used. The findings of the research hypotheses test show that the measure of Earning risk cash items significantly affects the GDP rate, and Smoothing does not statistically moderate the above influence This issue is a new achievement in the field of macro accounting researches.

Objective Recent research confirms the view that companies need foreign capital to finance their labor payments and financing frictions can affect labor investment. Real Earnings Smoothing can affect labor investment efficiency through its effect on market frictions caused by information asymmetry between managers and suppliers of external capital sources. The purpose of the current research is to investigate the effect of real Earnings Smoothing and its components on labor investment efficiency. Methods Since the results of the research can be used in the decision-making process, the present study falls within the domain of applied research, and since the data were collected based on the real information of the past, it qualifies as an ex-post facto. Furthermore, this research adopts a descriptive-correlational approach, aiming to explore and analyze the relationships between variables under study. The Labor Investment Efficiency is measured according to the framework proposed by Pinnock and Lillis (2007), while the variable of Earnings Smoothing through real activities and its components is assessed based on the methodologies outlined in the research of Tucker and Zarowin (2006). Additionally, the approach employed by Dou, Hope, and Thomas (2013) to isolate the components of Earnings Smoothing has been utilized in this study. Given the conditions and constraints applied to the statistical population of the study, a sample comprising 106 companies listed on the Tehran Stock Exchange was selected. This sample was then subjected to analysis using multivariate regression models.   Results The findings indicate that as the degree of real Earnings Smoothing rises, there is a corresponding increase in labor investment efficiency. This relationship holds for the informational component of real Earnings Smoothing as well, demonstrating a positive and significant association with labor investment efficiency. However, the influence of the garbling component on labor investment efficiency was not found to be significant. Conclusion According to the obtained results, it appears that managers employ real Earnings Smoothing as a means to communicate concealed information regarding the company's prospects. By Smoothing Earnings across consecutive periods, they aim to provide investors and creditors with a coherent and optimistic outlook on the company's future trajectory. Managers reduce information asymmetry by using signaling tools, which causes them to have the necessary financial resources for their investments in labor and make efficient decisions about that. In general, based on the private information signaling perspective, it can be concluded that real Earnings Smoothing serves as a mechanism for managers to convey their private insights into the company's future Earnings. This practice helps mitigate information asymmetry between companies and foreign capital suppliers, consequently enhancing labor investment efficiency. Regarding the garbling component of real Earnings Smoothing and considering the rejection of the hypothesis of its effect on the efficiency of labor investment, it can be concluded that several potential factors could potentially neutralize this effect. These may include the ignorance or misdirection of certain market participants, the prevalence of irrational behaviors, a steadfast belief in stability, and an excessive emphasis on the informational component. Finally, in addition to highlighting the positive role of real Earnings Smoothing in increasing the efficiency of labor investment, considering the importance of this issue and also the lack of recognition of the management's intention of real Earnings Smoothing, this study suggests the need for further exploration in this field.

Audit fee is sensitive to the condition that increase audit risk. Earnings autocorrelation and Earnings volatility are the important Earnings characteristics that affect audit risk. These characteristics may constitute important elements of inherent risk for the auditor, but the associations and directions are ambiguous. In response to greater inherent risk, auditors should conduct more extensive substantive testing to reduce the overall risk associated with the audit. The current study investigate the effect of these Earnings characteristics on audit fee from the lenses of different theories. For this purpose, the data of 93 publicly-held companies listed in Tehran Stock Exchange, during the time interval of 1388-1394 are examined. The results of hypothesis indicate that there is a negative (positive) and significant relationship between Earnings autocorrelation (volatility) and audit fees. In other words, for higher Earnings volatility, audit firms charge more audit fees to its client. And against what was expected, auditor industry specialization has no significant moderating effect on these relations.

In this paper, we focus on solving the system of absolute value equations (AVE), which is one of the most popular classes of nonlinear equations. First, a new Smoothing technique with three different Smoothing functions is introduced, and the AVE is transformed into a family of parametrized smooth equations with the help of these Smoothing functions. Then, a Smoothing Newton-type algorithm with hybridized inexact line search is developed based on the proposed Smoothing technique. The numerical experiments have been carried out on some well-known and randomly generated test problems, and the results are analyzed in terms of line search techniques. The numerical results show that the proposed hybrid approach is more efficient than the other algorithms.

Investors, creditors and financial analysts are interested in gaining more information about income Smoothing in investee companies, especially if it would be effective on their deciding. The Finding of many researches shows that investors prefer a smooth profit and low fluctuation. Due to this fact, managers try to show the smoothness of growth rate and profit. This research wants to survey the influence of income Smoothing in accepted companies society in securities exchange on information content of Earnings. In this research, Smoothing has measured during 2001-2005 income by using Eckle index, and the research is surveyed in 4 hypotheses type by companies dividing into two income Smoothing and none Smoothing. The results show income Smoothing result in increasing the information content, and the main goal of Smoothing is not information distortion. It should be considered that there is a positive relation between current and future income, and there is a direct and positive relation between future incomes with smoothed income of company. Also, it increases Smoothing the information content of Earnings with respect of future cash flow and the power of profit in future accruals which should be considered by users while deciding.

This study examines the effects of profit Smoothing Using profit maximization and minimization approaches on the decline Risk of falling stock prices at listed companies in the Tehran Stock Exchange. In this research you have data 70 companies have been analyzed using Eviews econometric software during the years 1396-1389. The results show that the first hypothesis is investigated There is no significant relationship between profit Smoothing and the risk of falling stock prices in companies with profit maximization approach. The results of the second hypothesis study also show There is a significant relationship between Earnings Smoothing and the risk of falling stock prices in companies with a profit minimization approach.

Integration of global positioning system (GPS) and inertial navigation system (INS) is used in airborne gravimetry to gravity field recovery. Since GPS computed position is noisy therefore the GPS acceleration which is the result of twice differentiation of GPS position will be too noisy as well. In this paper IIR low-pass filter and Kalman filter are used to Smoothing the GPS acceleration and their result compared to B-spline smoother result. B-spline Smoothing accuracy is reported about 1mGal in this paper data, therefore B-spline Smoothing considered as a reference Smoothing method. The correlation of IIR low-pass filter and Kalman filter results with B-spline Smoothing result is about 97.55 and 99.83 percent, respectively. It shows that the Kalman filter result is closer to B-spline smoother. On the other hand, along with ease of design of IIR lowpass filter some other advantages such as fast computing algorithm in signal processing unlimited response hit and less memory requirement are worth mentioning. Therefore, in project with huge among of data the IIR low-pass filter could be efficient and causes the time and cost saving. Mentioned Smoothing methods can also be used in INS instrumental noise reduction. Therefore, less accurate INS can be used in integration with GPS, which causes the INS cost saving and project productivity promotion.

This paper provides evidences about existence of income Smoothing and Earning management in the Tehran Stock Exchange. In this study for Earning management identification, we divided firms into two groups: Smoothing firms and non-Smoothing firms. Also the univariate analysis and logistic regression analysis used to test the research hypotheses. The results from univariate analysis show, that in the levels of net income and operation income, firms with weaker performance and in the levels of net income and Earning per share, firms with more growth and also in the level of net income, firms with larger size and finally in the level of Earning per share, firms with higher dividend pay out ratio, do management Earning. Also the findings from logistic regression analysis indicate that firms with more growth and less returns do management Earning.

Objective: The desire to change the dividend payment method can indicate the ability of managers to control fluctuations in the capital market, so that managers limit changes in dividends to cover the risk of these fluctuations. In this research, the aim is to investigate the role of managers' ability and dividends Smoothing in changing the information content of current Earnings. Methods: For this purpose, data related to 120 companies listed on the Tehran Stock Exchange for the period 2008 to 2019 has been extracted and the combined data regression model has been used to test research hypotheses. Results: The results indicate the confirmation of the first and second hypotheses of the research. In other words, the research results indicate that the ability of managers leads to increased dividends Smoothing. In addition, the results of the second hypothesis of the research indicate a significant relationship between the managers’ ability and the information content of dividends Smoothing. Conclusion: Managers with high ability are more inclined n deliberately smooth dividends, and this smoothness relates to the company's future profitability. Managers with high ability provide information about the future Earnings in the form of Smoothing current dividends, given their skills in forecasting and estimating future performance.