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This 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. [ABSTRACT FROM AUTHOR]

Byline: Mahdi. Moradi, Babak. Bidabadi Introduction: Most of the radionuclides that are used for diagnostic purposes emit Auger electrons and can thus cause damage to the DNA molecule on a [...]

Decision-making problems in the area of financial status evaluation are considered very important. Making incorrect decisions in firms is very likely to cause financial crises and distress. Predicting financial distress of factories and manufacturing companies is the desire of managers and investors, auditors, financial analysts, governmental officials, employees. Therefore, the current study aims to predict financial distress of Iranian Companies. The current study applies support vector data description (SVDD) to the financial distress prediction problem in an attempt to suggest a new model with better explanatory power and stability. To serve this purpose, we use a grid-search technique using 3-fold cross-validation to find out the optimal parameter values of kernel function of SVDD. To evaluate the prediction accuracy of SVDD, we compare its performance with fuzzy c-means (FCM).The experiment results show that SVDD outperforms the other method in years before financial distress occurrence. The data used in this research were obtained from Iran Stock Market and Accounting Research Database. According to the data between 2000 and 2009, 70 pairs of companies listed in Tehran Stock Exchange are selected as initial data set.

In recent years, investors have evaluated the organizations through environmental, social and governance criteria and assessing firms. However, environmental, social, and governance (ESG) risks affect business processes and controls, increase financial risk, and threaten the firm's survival. This paper examines whether the employer's negative environmental, social, and governance reputation is related to audit effort and quality. For this purpose, data from 107 firms is collected from 2015 to 2020. The analyses show a positive and significant relationship between ESG criteria and delays in the audit report; auditors increase audit efforts by spending long days auditing financial statements in response to poor ESG credits. Because auditors work harder, the financial statements of such firms are less likely to be reviewed. There is a positive and significant relationship between ESG criteria and the restatement of financial statements: the greater the negative reputation resulting from ESG criteria, the greater the likelihood of financial statement restatement and the higher the quality of the audit due to the auditors' scrutiny. Furthermore, there is no significant relationship between ESG criteria and financial statement reform. The paper also studies the interactive effect of the negative clients' ESG reputation and the delay of the audit report. The results show that delays in the audit report have a significant inverse effect on the relationship between ESG criteria and the presentation of financial statements and adjustment of financial statements. [ABSTRACT FROM AUTHOR]