Modeling Accounting Profit Behavior Based on Events Theory a Comparative Study of Companies Listed on the Tehran and Istanbul Stock Exchange

Purpose: Th is study aims to evaluate the effect of annual financial events on operating, and net accounting profits in the financial statements of Iranian and Turkish companies.    Theoretical framework: The profitability of the company is one of the main factors that determine shareholder and investor returns. This topic has been central to a number of contemporary financial studies discussed in the literature review.   Design/methodology/approach: To conduct the research, data related to the financial statements of 121 companies listed on the Tehran Stock Exchange for a period of 10 years from 2010 to 2019 and 151 companies listed on the Istanbul Stock Exchange for a period of 10 years from 2010 to 2019 were used.   Findings: According to the results, there was a significant relationship between financial events and operating, and net accounting profits of Iranian and Turkish companies. Moreover, current and previous financial statements affected accounting profit, and no significant difference was observed between the two geographical locations of Iran and Turkey.   Research, Practical & Social Implications: Information about companies' financial statements could be utilized by investors and analysts to more suitably analyze companies' current and future profits and returns.   Originality/value: Most previous studies have assessed factors inside or outside the organization affecting profit, and the capacity of complete information on the change of the financial situation in different periods and its effect on profit behavior has not been thoroughly analyzed. This matter highlights the significance of our study

Free Cash Flow, Capital Structure and the Value of Listed Companies in Tehran Stock Exchange

The current research attempts to investigate the relationship between the free cash follow and capital structure and value of listed companies in Tehran Stock Exchange. For this reason, 80 companies were investigated during 2009-2013. Lehn. & poulsen and debt leverage models were used to measure the free cash flow and capital structure respectively. The firm value was also calculated by Tobin’s Q. Findings showed that free cash flow and capital structure have significant and positive effects on firm value

Identifying the determinants of tax following intention with emphasis on the theory of planned behavior

This research aims to identify the determinants of tax compliance intention, focusing on the theory of planned behavior. This research is practical in its objective and causal in its method. The data collection method was a questionnaire survey with confirmed validity and reliability. The statistical population of this research includes all managers and owners of small and medium enterprises in Iraq, and because the company is unlimited, a sample of 384 companies was studied. The research results show that attitude, perceived behavioral control, and patriotism towards tax compliance are significantly positively related to the intention to facilitate the payment of sales tax among small and medium enterprises