Global Analysis and Discrete Mathematics Volume 7, Issue 2, pp. 273–283 ISSN: 2476-5341 Research Article Fuzzy Linear Regression Method for Analyzing Profts and Stock Returns in Selected Industries in Tehran Stock Exchange Monire Hosein Alliani · Mohammad Gholami Baladezaei · Elahe Sarf Received: 6 March 2023 / Accepted: 9 August 2023 Abstract In recent years, the use of fuzzy linear regression has expanded sig- nifcantly in economics, accounting. and fnancial mathematics. In this type of regression, for data analysis, there is no need to meet the prerequisites that are required in normal linear regression. In addition, it is necessary to solve a linear programming problem to fnd coeffcients of this type of regression. Since, in examining the status of stability and the cash and accrual compo- nents of companies’ profts, the calculation of accruals is based on forecasts and estimates and is measured by less reliability, so implied greater stability of proft due to its cash component. Among the cases that have an accrual basis, the non-objectivity of the amount, especially the cash amount of the earnings, is very important for the future proftability. In this study, focusing on proft cash components, and the stability, the proftability of the com- pany and its effciency compared to the accrual basis are investigated using fuzzy linear regression. In the issue of technical analysis and to check prof- its sustainability, a sample of four selected industries, vehicle manufacturing, pharmaceuticals, basic metals, and ceramic tiles during the years 2011-2016, has been selected in the Tehran Stock Exchange market. In this study, sign constraints are added to the set of constraints in the main linear programming problem so obtained solutions can be interpreted and justifed. The results confrmed the hypothesis “cash components of proft have more stability of proft than accrual components”, but the hypothesis “more stability of proft M. Hosein Alliani Department of Accounting, Damghan Branch, Islamic Azad University, Damghan, Iran. M. Gholami Baladezaei (Corresponding Author) Department of Mathematics, Damghan Branch, Islamic Azad University, Damghan, Iran. Tel.: +98-23-35225035 Fax: +98-23-35225024 E-mail: mgholamibaladezaei@gmail.com E. Sarf Department of Mathematics, Damghan Branch, Islamic Azad University, Damghan, Iran.