Fatemeh Parvaneh - Ph.D. Candidate in Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Roya Darabi - Associate Professor, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Shahram Chaharmahali - Assistant Professor, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.

Profit is one of the financial statement items that significantly impact user decision-making and has received a lot of attention. Evaluating goal achievement is one of the essential aspects of any economic activity. With the increasing progress of economic activities and the need for more accurate evaluation methods to reality and complete older methods, this issue undoubtedly enters a new field. Economic value added is a performance measure that accurately calculates how a company's value increases or decreases, considering the opportunity cost of shareholders and the time value of money. This research aims to identify the most influential factors for explaining economic and accounting profit using an artificial intelligence approach. There is no such internal research given the subject. The financial data of ۱۲۷ companies from ۲۰۱۱ to ۲۰۱۹ was used to test the hypotheses. The findings indicate that the variables "profit quality," "profit stability," "profit predictability," "profit smoothing," "profit transparency," "close proximity to cash," "awareness," "conservatism," and "timeliness" have a significant relationship with economic and accounting profit. However, there is no meaningful relationship between economic profit and accounting profit and the variable "Profit relevance."

Economic Profit, accounting profit, information quality, Artificial Intelligence Algorithm