Ayat Bijani

Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran

[ 1 ] - Investigating the effect of rounding and revision in predicting earnings per share on investors' attention

Because in the theory of economics, the value of a company is based on the current value of future cash flows and profit is used as a substitute for cash flows, profit forecasting is of particular importance. In the research, the effect of rounding and revision in predicting earnings per share on the investors' attention in Iran has been investigated. After designing the investors' attention as...

نویسندگان همکار

Iraj Nouri 1