Today, due to the increase in the number of companies in the stock market and people's attention to this market, managers are trying to create and maintain their competitive advantages and attract a large number of investors, who must also pay special attention to the category of financial performance stability in order to achieve the aforementioned goals. In this research, by examining the financial data of the companies admitted to the Tehran Stock Exchange in the years 1393 to 1400, the stable financial performance of these companies will be evaluated from the perspective of industries, ownership, and geographic regions, and finally, suggestions will be provided for company managers and capital market activists. The study of the sustainability of financial performance of companies includes the evaluation of the ability of future development and comprehensive evaluation of all their aspects in the past period. This research, according to the accounting, market and comprehensive performance indicators, each of which is divided into several secondary financial indicators, intends to first determine the appropriate weight for each of the aforementioned indicators through the Analytical Hierarchy process method, and in the next step, using the Hodrick- Prescott filter method compares the long-term and periodical trend of sustainable financial performance of companies listed on the Tehran Stock Exchange from the perspective of industry, location and ownership.
This research is practical research in terms of classification of research based on the objective, and is descriptive in terms of method. The current research is considered from the aspect of reasoning in the category of scaled research, and it is also considered in the field of semi-experimental and post-event studies, and using past information (based on real information from the financial statements of companies admitted to the Tehran Stock Exchange and other real information) is done. The statistical population of the current research initially includes senior managers and expert experts in the field of accounting and economics, and 30 of them have filled out the pairwise comparison questionnaires to obtain the level weights related to the criteria. Finally, all the companies admitted to the Tehran Stock Exchange constitute the statistical population of the current research. The results of the research findings also indicate that the type of industry, geographical region and ownership do not affect the stability of the financial performance of the companies admitted to the Tehran Stock Exchange.