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A Study of the Influence of the Financial Crisis and Income Smoothing on the Earnings Forecast Accuracy by Managers of Listed Companies in Tehran Stock Exchange

Academic Journal of Accounting and Economic Researches

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Title A Study of the Influence of the Financial Crisis and Income Smoothing on the Earnings Forecast Accuracy by Managers of Listed Companies in Tehran Stock Exchange
 
Creator LayeghiFar, Sanaz
Dasineh, Mehdi
 
Description Forecasted earnings provide significant information for investment and other financial statements users. In recent years, a large number of studies have considered the forecasted earnings accuracy by management. In this research, the influence of financial crisis and income smoothing on the earning forecast accuracy by managers of listed companies in Tehran Stock Exchange is examined. To achieve the study objectives 130 companies listed in Tehran Stock Exchange have been reviewed in the five year period of 2007 to 2011. Two populations mean comparative t- student test has been used to study the accuracy of the results obtained from the hypotheses tests. Research findings show that income smoothing variable can effect on earnings forecast accuracy, but financial crisis has not been affective on earnings forecast accuracy.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-02-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/626
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 2 (2014): April 2014
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/626/406
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0