نتایج جستجو برای: forecast error of earnings

تعداد نتایج: 21182093  

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...

Journal: :advances in mathematical finance and applications 0
reza gholami jamkarani department of accounting, ghom branch, islamic azad university, ghom, iran. ali lalbar department of accounting, arak branch, islamic azad university arak, iran

one of the basic assumptions of management accounting illustrate that costschanges has a significance relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by anderson and hiscolleagues this assumption was discussed. it means increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...

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...

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...

Efficient market hypothesis predicts that capital markets are beset with cer-tain biases which result from wrong estimation, and negatively influence shareholders’ expectations for higher returns, which in turn affects invest-ment efficiency, financial constraints and corporate performance efficacy in competitive markets, and eventually mitigates firm value. The present study aims at examining ...

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 ...

Ali Lalbar, Reza Jamkarani

One of the basic assumptions of management accounting illustrate that costschanges has a significance Relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by Anderson and hiscolleagues this assumption was discussed. It means Increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...

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...

2000
Jeffery Abarbanell

Significant changes in mean and median analysts’ forecasts errors documented in recent studies are not synchronized across commercial forecast databases over time and are, in large part, a function of the definitions and procedures that determine the reported earnings component of earnings surprises. In this study we describe a number of complications researchers face in drawing inferences from...

2005
Mark Clatworthy David Peel Peter Pope M. A. Clatworthy P. F. Pope

Recent research suggests that optimistically biased earnings forecasts issued by analysts are attributable to analysts minimizing symmetric, linear loss functions. We test an alternative explanation, namely that analysts have asymmetric loss functions. Theory predicts that if loss functions are asymmetric then forecast error bias depends on forecast error variance, but not necessarily on skewne...

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