This paper studies the relation between earning VOLATILITY of firms and the future OPERATING INCOME predictability to define the effect of OPERATING INCOME VOLATILITY on investors’ expectations concerning future INCOMEs. In other words, is there any possibility to predict future INCOME using current VOLATILITY INCOMEs? Logically it seems the present trend of companies will continue in future.For this purpose we considered the data of 120 companies which were admitted in Tehran Security Exchange Organization between 2003-2008. The examination was made based on regression analysis.The results indicate the meaningful and reverse relation between current VOLATILITY INCOMEs and future OPERATING INCOME predictability. It also signifies that OPERATING INCOME predictability will increase In consequence of deducting accrual items from OPERATING profits.

In this study the ability of accounting earnings in predicting and explaining the stock returns of the firms in Tehran Stock Exchange has been investigated. This research aims to determine whether the number of accounting earning has considerable role in predicting and explaining the stock returns and revealing capital market response to information, after controlling risk and discount rate indicators. Thus 41 companies have been selected in the years 1375 to 1389. Selected data for analysis are of time series type. The selected OPERATING INCOME and returns have been aggregated through the ratio of individual corporation's market values on total sample market values, and the regression analysis has been used for testing the hypotheses. Results indicate that current OPERATING book INCOME to equity ratio is positive predictors of future returns. Moreover, changes in OPERATING INCOME have the ability in explaning returns around earning's changes announcement.

The purpose of this study is to determine the relationship of cash flow VOLATILITY, sales VOLATILITY, OPERATING cycle and company size with the capital structure and earnings persistence of companies listed on the Tehran Stock Exchange. Based on the purposeful sampling method, 187 companies were selected as a statistical sample, and related data were collected during the years 2016 to 2021. Data analysis is also through multiple linear regression based on panel data. The results showed that the variables of cash flow VOLATILITY, sales VOLATILITY and company size have a negative and significant relationship with the capital structure. The relationship of the OPERATING cycle with the capital structure was also not confirmed. Also, the results showed that the variable of sales VOLATILITY has an inverse and significant relationship with the earnings persistence and the company size has a direct relationship with earnings persistence. However, the relationship of cash flow VOLATILITY and OPERATING cycle with earnings persistence. Has not been confirmed.

In this study, information content of OPERATING INCOME and cash flow OPERATING and the effect of information asymmetry on information content of these variables to predict stock return in the 70 companies accepted on Tehran Stock Exchange in the period of 1385 to 1389 and use of linear multiple regressions was studied. Results showed that OPERATING INCOME and cash flow OPERATING has information content and can explain stock return, and the information content of OPERATING INCOME is more than cash flow OPERATING. Also, the information asymmetry effect the information content of OPERATING INCOME and cash flow OPERATING and with increasing information asymmetry, information content of cash flow OPERATING is increasing.

This study examines the importance of financial information properties for investors by estimating accruals quality and OPERATING VOLATILITY criteria revealed from observed stock prices. The accruals quality parameters were measured based on model developed by Nikolaev (2018), which separates VOLATILITY of accounting error from VOLATILITY of accruals performance component. The research hypotheses were tested using a sample of 93 companies listed in Tehran Stock Exchange between 2002 and 2017 using multiple regression based on combined data technique. The results show that traditional accrual quality criteria such as Dechow & Dichev (2002) does not enable us to measure the effect of accruals quality on firm value. However, following Nikolaev (2018)’ s model which decomposes total VOLATILITY of accruals to accounting error and performance component indicate that accruals quality have a statistically significant relationship with firm value. Furthermore, a 1% increase in the VOLATILITY of accounting error results in a 0. 3% increase in the firm value and a 1% increase in the OPERATING VOLATILITY results in a. 43% decrease in the firm value. Overall, findings suggest that effect of financial information quality on the firm value is affected by OPERATING risk.

Accounting is inherently vulnerable to manipulation; consequently, manipulated revenue does not provide a fair present of management performance. This study examines the relationship between equity risk and VOLATILITY of INCOME with one of the most common accounting manipulation that earnings management called. In this study, the factor is affecting the level of EPS is defined as earnings management and by using local model, Jones has been estimated. Capital assets pricing model by residual approach was chosen then Specific and Systematic risks are estimated. Operational risk is calculated by VOLATILITY in bank revenue under Basic Indicator Approach based on Basel II. This study was examinations by two types (annually and midterm) of data. It considers three variables controlling for the better explanatory model. Analyzed panel data model used for study model examination. The results of hypothesis examination show that the annually data based on preparing variables, only the relation between the specific risk and earnings management is significant, but when the variables obtain from midterm data, All three mentioned risks will be associated with the earnings management.

The optimal use of oil as a natural resource is an important problem in exporting countries. These countries always are encountered with two challenges which are uncertainty and VOLATILITY of oil revenues and exhaustible oil resource. The main purpose of this paper is studying of oil prices VOLATILITY effect on economic growth in during 1981-2007. Then we implicitly try to evaluate the role of reserve exchange account for controlling oil price shocks. To do it, first, the VOLATILITY of oil prices is estimated by ARCH and GARCH methods, and then its effect on the Iran's economic growth is estimated by using state-space method. Findings show that the VOLATILITY of oil prices has a negative effect on economic growth and the reserve exchange account completely cannot control the VOLATILITY of oil prices.

Background: Hospitals are dealing with unlimited demands and limited resources. Hospital managers should use appropriate strategies to improve quality of services، enhance patients’ satisfaction and increase financial resources. This study aimed to examine the impact of quality management. Methods: A participatory action research was used for the intervention on INCOME of OPERATING theatre in Vali-e-Asr Hospital in Tehran University of Medical Sciences، between March and September 2014. A quality improvement team was established and improved operational processes of the OPERATING theatre department of the hospital using Mosadeghrad’ s ten-step quality management model. The quality improvement team standardized processes، identified goals for the processes and improved them until achieved the goals. Accordingly، an action plan was developed and implemented for increasing the INCOME of the OPERATING theatre department. INCOME data of the OPERATING theatre department were obtained for a 6-month period in 2014، and were compared with a control 6-month period in 2013. Results: Implementing quality management increased the number of surgeries by 14. 96 percent، decreased cancelled surgeries by 14. 6 percent and reduced bill deductions imposed by health insurance companies by 44. 9 percent. As a result، the operation theatre department INCOME has increased by 68. 8 percent (P=0. 028). Some of solutions used for increasing the INCOME were as standardizing and improving working processes، removing unnecessary activities، empowering staff; increasing department’ s working hours، on time visit of patients by doctors and surgeons، reducing surgery cancellations، increasing number of patients، reducing deductions applied by the health insurance companies and training staff and patients. Conclusion: Implementing an appropriate quality management model appropriately helps improve quality of services and enhance hospital departments’ INCOME.