1
Master's student in accounting, West Tehran Branch, Islamic Azad University, Tehran, Iran.
2
Assistant Professor of Accounting Department, West Tehran Branch, Islamic Azad University, Tehran, Iran.
3
iau
Abstract
The efficiency of securities markets depends on the disclosure of public information, including the information provided about the profit of the economic unit. In this regard, the first factor that all investors should consider is uncertainty. Investors buy assets with the hope that they will earn returns over the next several periods. With increasing economic policy uncertainty, many banks and companies are making major changes in their information disclosure procedures. Therefore, this research examines the impact of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks. In this research, the number of 14 banks admitted to the Tehran Stock Exchange in the period of 2011-2014 has been examined. Pooled regression was used to test the hypotheses, the findings of the research show that economic uncertainty has a negative and significant effect on the rate of return on equity, the ratio of changes in net profit and the ability to predict profit.
abdollahi,A. H. , honarmandi,Z. and zarei,S. (2023). The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks. Journal of Accounting and Management Vision, 6(80), 222-239.
MLA
abdollahi,A. H. , , honarmandi,Z. , and zarei,S. . "The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks", Journal of Accounting and Management Vision, 6, 80, 2023, 222-239.
HARVARD
abdollahi A. H., honarmandi Z., zarei S. (2023). 'The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks', Journal of Accounting and Management Vision, 6(80), pp. 222-239.
CHICAGO
A. H. abdollahi, Z. honarmandi and S. zarei, "The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks," Journal of Accounting and Management Vision, 6 80 (2023): 222-239,
VANCOUVER
abdollahi A. H., honarmandi Z., zarei S. The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks. Journal of Accounting and Management Vision, 2023; 6(80): 222-239.
