M.A. Thesis:

ty and predict performancetperformance

The equity market value depends on the implementation of managers' policies in relation to long-term plans, and when the managers of that company will have sufficient focus on applying management policies. Performance prediction through past events will result in events that have occurred in the past to follow a consistent trend based on prior planning. In some cases, the style of directors' activity is based on their personal preferences in order to increase their managerial interests, which will give stakeholders and other stakeholders inaccurate information about performance prediction. In order to increase their management revenues, using intermediate and virtual variables, they act as unrealistic predictions that will reduce their professional credibility and ultimately reduce the market value of equity will be. The value of the equity market is directly influenced by the conservative and courageous policies of the executives, and they will experience an upward trend when applying these policies to enhance the interests of shareholders. The purpose of this study was to investigate the effect of rotation of the company's type of activity on performance prediction in companies admitted to Tehran Stock Exchange. This research is library and analytical-Ali research and is based on the analysis of panel data (data panel). In this research, the financial information of 102 companies listed in the Tehran Stock Exchange during the period from 2011 to 1395 (612 companies - a year) was investigated. The results of the research in relation to confirmation of the first hypothesis of the research show that the rotation of the type of activity has a negative and inverse effect on the prediction of the performance of the companies of the companies. Also, according to the analysis carried out in connection with the confirmation of the second hypothesis of the research, it can be concluded that the rotation of the volume of activity has a positive and direct effect on the prediction of the performance of the companies of the companies

Keywords: Rotation activity type, rotation activity volume, equity market value, performance prediction and da