Presenting a model for management earnings forecast accuracy based on new ethics criteria

The main purpose of the current research is to present a model of the accuracy of management profit forecasting based on the new ethical measures in companies admitted to the Tehran Stock Exchange. The method of this research is applied from the aspect of objective and descriptive-analytical from the aspect of analysis, and from the aspect of collecting information using library and field studies, this research is done using the regression method based on combined data. Also, ethics variables have been measured using a questionnaire. In order to estimate an effective and appropriate model, Eviews software and the generalized torques model (GMM) have presented the research model. Also, the statistical population of the current research is the companies present in the Tehran Stock Exchange, the sample size is 99 companies during the years 1388 to 1398 through the screening sampling method. The results of the research showed that Machiavellianism variable had a negative and significant effect on the accuracy of management profit forecast. But the reciprocal effect of idealism in Machiavellianism is significant and positive. On the other hand, the relativism variable has a significant and positive effect on the accuracy of management profit forecast. Also, the square root of the control establishment variable has a significant and positive effect on the accuracy of management profit forecasting, and the reciprocal effect of control establishment in idealism also has a significant and negative effect on the accuracy of management profit forecasting