Identification and ranking of factors affecting the profit predictability assessment using the fuzzy Delphi approach

Subject Areas : Financial Economics

zahra hammami ¹ , Hasan Ghodrati ^{2 *} , Meysam Arabzadeh, ³ , Hossein Panahian ⁴ , Mohammad Alipour ⁵

1 - Accounting Department, Kashan Branch, Islamic Azad University, Kashan Branch/Humanities/Accounting PhD student
2 - Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3 - Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
4 - Associate Professor, Department of Accounting and Management, Kashan Branch, Islamic Azad University, Kashan, Iran
5 - Department of Accounting, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran

Received: 2023-03-07 Published : 2025-07-02

Keywords: G10 , F38, M42,

Abstract :

This research is applied in terms of purpose and in terms of research typology, it is among researches mixed with qualitative and quantitative approach in deductive-inductive paradigm. The current research method is fuzzy Delphi. The statistical population of this research is in the qualitative section of accounting professors and experts, and according to the purpose of the research, sampling in this research was done in a targeted manner and in the number of 18 people. The statistical population is the quantitative part of managers and owners of companies admitted to the Tehran Stock Exchange between 2010 and 2020, which was determined using the convenience sampling method, with a sample size of 74 managers of these companies. The data collection tool was an interview in the qualitative part and a questionnaire in the quantitative part, the validity and reliability of which were confirmed using the CVR index, Cohen's kappa test and retest. In the qualitative part, the qualitative data obtained from the interviews was done using the MAXQDA2020 software and the coding method, and the quantitative part of the research and final analysis was done using the fuzzy Delphi method. The results of the research show that the company's information environment, analysis of deviations, profit variability, accumulation of news and financial leverage analysis are the most important factors affecting the profit predictability assessment.

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