ایرج نوری

Because in the theory of economics, the value of a company is based on the current value of future cash flows and profit is used as a substitute for cash flows, profit forecasting is of particular importance. In the research, the effect of rounding and revision in predicting earnings per share on the investors' attention in Iran has been investigated. After designing the investors' attention assessment indexes, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 120 companies selected by systematic elimination method and totally obtained 600 year-firm. In this research, linear regression and correlation were used to investigate the hypotheses of the research and Eviews software was used to analyze the data and test the hypotheses. What can be said in the summing up and conclusion of the test of research hypotheses is that predicting the earning per share influences investors 'attention, as well as the revision of the earnings per share influences the investors' attention. On the other hand, research studies show that the rounding in interaction with the revision in predicting earnings per share can also affect the investors' attention.

The objective of this study is to present a framework to increase the return and profitability and reduce credit risk of Mellat Bank customers by developing the RFM model. In this study, which was conducted as a case study in Mellat Bank of Iran, first the variables of RFM model were identified. In the next step, relevant weights of RFM variables were calculated using AHP technique. In the next step, using the K-means algorithm, customers were clustered based on weighted RFM and extended RFM. The result included customer clusters. The results indicated that the three clusters 5, 1, and 7 obtained the highest scores for receiving facilities and the coefficients for receiving facilities were equal to 0.271, 0.173, and 0.556, respectively. By determining the facility coefficient for the cluster and consequently for the customers presented in these top groups, granting facility becomes more transparent and more purposeful, and therefore, it will help the company increase profitability, reduce the churn among high-efficiency customers, and create value for customers. This research demonstrates a systematic method for granting facilities to recognize the true value based on the capability and prevention of arbitrary acts