List of Articles profit stability

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  1 - Examining and explaining the relationship between internal audit and profit sustainability
  mohammadreza shurvarzi
  Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets (Al-Qudah et al., 2019). In addition, internal audit has become a critical management tool to achieve effec More

  Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets (Al-Qudah et al., 2019). In addition, internal audit has become a critical management tool to achieve effective control in organizations (Behren and Ulrich, 2019). The main purpose of this research is to examine and explain the relationship between internal audit and profit stability in companies listed on the Tehran Stock Exchange. Profit stability means the repeatability of current profits. The higher the profit stability, the greater the company's ability to maintain future profits. The period of this research is between 1387 and 1396, which includes two five-year periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange. which was used by using multivariate regression analysis method using Limer and Hausman's F test with the help of STATA software. In this research, the model of Francis et al. (2005) has been used to measure the stability of profits, and the data of 109 companies have been used to test the hypothesis. has been significant. Manuscript profile
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  2 - The relationship among the cash components of profit, the stability of profit and the probability of bankruptcy of companies listed in Tehran Stock Exchange
  Amin Ghamari Moghaddam Mahmoud Lari Dasht Bayaz Habibollah Nakhaei
  10.30495/afi.2022.1956776.1127
  Purpose: The purpose of this study is to the relationship Among the stability of profit components and cash components of interest and their relationship with bankruptcy in the Tehran Stock Exchange.Methodology: In order to achieve the purpose of the research, a sample More

  Purpose: The purpose of this study is to the relationship Among the stability of profit components and cash components of interest and their relationship with bankruptcy in the Tehran Stock Exchange.Methodology: In order to achieve the purpose of the research, a sample of 130 companies from among the companies of Tehran Stock Exchange and companies that are subject to Article 141 of the Commercial Law (bankrupt) and have left the Exchange and Securities Organization, for a period of 5 years between 2016-2020. Is. Data collection has been done using modern mortgage software and stock exchange organization websites. In this research, E-views 8 econometric software has been used for final analysis.Findings: The cash component of profit has a stronger relationship with the future profit of the company than the accrual component of profit and therefore has more stability than the accrual component of profit. Also, the result of the second hypothesis showed that the stability of the cash component of profit the stability of the cash component paid to shareholders is greater than the stability of other cash components. Finally, in the third hypothesis, the stability of the cash component of profit with the financial health of the company is greater than the stability of the accrual component of profit.Originality / Value: The present study provides evidence for the relationship between the cash components of profit, profit stability and the probability (prediction) of bankruptcy of accepted companies. Manuscript profile