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:: year 7, Issue 27 (2015) ::
fa 2015, 7(27): 1-29 Back to browse issues page
Announcement of Quarterly Forecasts of Annual Earnings, Type of Earnings News, and earnings forecast accuracy
Mohammad Reza Abaszadeh1 , Mahdi Salehi1 , Amin Rostami *1
1- Assistant Professor, Department of Accounting, Faculty of Economic and Administrative Sciences, Ferdowsi University of Mashhad
Abstract:   (4610 Views)

In this study, the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news of companies listed in Tehran stock exchange (TSE), based on data from 130 companies during the years 2005-2014 is examined. To do this, five hypothesis were specified. The statistical methods used in testing hypotheses is panel data regression. Findings show that there is a positive relationship between the bad news type (negative adjustments in earnings forecast) and the delay in announcing quarterly forecast of annual earnings that Consistent with the pattern of good news early, bad news late. Also, the amount (enlargement) of negative adjustments is positively related with delay in announcing quarterly forecast, but as coverage percentage - a sign of success - increases, the amount of delay in announcing earnings forecast decreases. On the other hand, as the delay in announcing earnings forecast increases, earnings forecast error (earnings forecast accuracy), decreases (increases), That can be one of the possible motives for the delay in the announcement earnings.

Keywords: quarterly forecasts of annual earnings, Good news, Bad news, Reporting delay, and earnings forecast accuracy
Full-Text [PDF 774 kb]   (1859 Downloads)    
Type of Study: Research | Subject: Special
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Abaszadeh M R, salehi M, rostami A. Announcement of Quarterly Forecasts of Annual Earnings, Type of Earnings News, and earnings forecast accuracy. fa 2015; 7 (27) :1-29
URL: http://qfaj.mobarakeh.iau.ir/article-1-436-en.html


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year 7, Issue 27 (2015) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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