نتایج جستجو برای: earnings forecast

تعداد نتایج: 39453  

Journal: :پژوهشنامه اقتصاد و کسب و کار 0
الهام امیدی گهر رویا دارابی دانشگاه آزاد اسلامی واحد تهران جنوب نویسنده مسئول

the purpose of this research is to investigate the relationship between earnings variabilityand earnings forecast using neural networks in companies listed on tehran stock exchange. theresearch is of the library and analytical-causal study type, and is based on panel data analysis andneural networks. in this research, financial information of 98 companies from 19 industries intehran stock excha...

Journal: :دانش حسابداری مالی 0

the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

2006
Mingcherng Deng Irene Kim

Security analysts generally provide forecasts of earnings for the current period as well as oneyear ahead earnings at fiscal year end. In this study, we derive an estimation procedure, which infers forecast bias from equivalent price expressions that utilize different horizon earnings forecasts. It is well documented that analyst long-horizon earnings forecasts tend to be more optimistic (ex po...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...

2006
Clive S. Lennox Chul W. Park

Theory suggests that managers issue earnings forecasts to reduce information asymmetry. An earnings forecast is more effective in reducing information asymmetry if it contains earnings news that is relatively more informative about the firm’s value. We hypothesize that a manager is more likely to issue an earnings forecast if investors perceive that earnings are more informative. We measure ear...

ژورنال: حسابداری مالی 2020

Despite The Important Role That Management Profit Forecasting Plays In The Decision Making Of Capital Market Actors, These Predictions Appear To Be Biased. In The Attempt To Measure The Bias Of Predicting Profit Management, Numerous One- Dimensional Measurement Tools Have Been Proposed In The Accounting And Finance Literature. Despite These Efforts, No Comprehensive Composite Index Has Been Dev...

2015
Mark T. Bradshaw Lian Fen Lee Kyle Peterson

Within-year patterns of analysts’ earnings forecasts have been attributed to analysts’ incentives to curry favor with managers by releasing optimistic forecasts at longer horizons, followed by a walkdown to levels at which actual earnings meet or beat the forecast at year end. We propose that forecasting difficulty interacts with such incentives and manifests in the observed walkdown. Although ...

2016
Michael Eames Yongtae Kim

Burgstahler and Eames (2003) present evidence that analysts commonly anticipate earnings management to avoid small losses, but often incorrectly predict its occurrence. Here we consider whether the market’s behavior mimics that of analysts. Our results suggest that analysts exhibit more forecast optimism in their zero earnings forecasts than in their other small earnings forecast levels, and ma...

2002
Brett TRUEMAN

Managers often release earnings forecasts in advance of actual earnings announcements. It would appear that managers should at best be indifferent to such release given that the actual earnings will be disclosed at a future date. However, if the manager’s objective is to maximize his firm’s market value and he has control of production decisions, he may be motivated to release an earnings forec...

2003
Xiaohui Liu

Previous literature studying analysts’ earnings forecasts examines their properties without considering firms’ response to analysts’ forecasts. This study improves upon previous research by considering firms’ earnings management with respect to analysts’ forecasts. I hypothesize that analysts understand firms’ earnings management practices, and incorporate firms’ expected behavior into their fo...

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