Designing and explaining the profit predictability assessment Model in Companies active in the financial industry

The profit predictability of the company's future performance is based on accounting information. It uses the information obtained from these forecasts to determine the company's value from the point of view of users of financial statements. Therefore, the current research was conducted with the aim of designing and explaining the profit predictability assessment Model in Companies active in the financial industry. This qualitative research was compiled using thematic analysis; In this research, by using semi-structured interviews with 18 experts in the field of accounting, as well as reviewing related researches, the findings were combined and the present model was designed. Based on this, by analyzing the content of the interviews and researches using the MaxQda2020 software, the relevant dimensions were extracted and the importance and priority of each was determined using Shannon's entropy technique. Based on the research approach, 28 components were extracted and the company's information environment, deviation analysis, profit variability and financial leverage analysis obtained the highest coefficient of importance using Shannon's entropy technique. In this research, the profit predictability evaluation model was presented in the form of 28 components. Since a comprehensive model has not been provided to evaluate the predictability of profits, this research can be useful in the direction of emerging challenges, profitability and improving the ability of Companies active in the financial industry to create scenarios.