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- W4323049337 abstract "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." @default.
- W4323049337 created "2023-03-04" @default.
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- W4323049337 date "2023-02-06" @default.
- W4323049337 modified "2023-10-14" @default.
- W4323049337 title "Modeling Accounting Profit Behavior Based on Events Theory a Comparative Study of Companies Listed on the Tehran and Istanbul Stock Exchange" @default.
- W4323049337 doi "https://doi.org/10.26668/businessreview/2023.v8i1.1352" @default.
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