Bagher Vesgar Kiyasar - Department of Accounting, Guilan Science and Research Branch, Islamic Azad University, Guilan, Iran
Mohammad Reza Abdoli - Department of Accounting, Shahrood branch, Islamic Azad University, Shahrood, Iran
Mohsen Boujari - Department of Accounting, Shahrood branch, Islamic Azad University, Shahrood, Iran

Abstract: Profit, as the most important product of according information system shall be ofacceptable quality. Profit quality is a very broad concept with various aspects. In accordingliterature, non-manipulation of profit (lack of profit management) is deemed as one of theaspects of profit high quality. Therefore, we try to determine the rate of profit quality by studyingthe status of profit management in distressed financial companies. Here, in this research, 3models were used to study the profit quality and viability. To estimate the bankrupt companies,existing research is of applied correlative in view of data collection. Descriptive statistics test suchas mean, medium were used here. Also, multi-variable regression was used to test hypotheses.Moreover, F and T tests were used for meaningfulness of coefficients and linear relations;remote tests of Watson, Gelmogroff Esmirnof and normalmetry of dependent variables werealso used. The research findings in the first hypothesis upon profit viability model regardingfinancial crisis of companies reveal that companies with very low bankruptcy likelihood havemore profit quality than the ones with high bankruptcy likelihood. On the other hand, the resultof the second hypothesis (the relation between profit quality upon multi variable regressionmodel and companies financial crisis) reveal that companies with very low bankruptcy likelihoodhave more profit quality than the ones with high bankruptcy likelihood. This is exactly the samewith the first hypothesis (profit based on Slone model) again reveal the two previous results(companies with very low bankruptcy likelihood have more profit quality than the ones with highbankruptcy likelihood).

Profit Quality, Profit Management, Profit Viability, Financial Crisis