EARNINGS VOLATILITY AND EARNING PREDICTION

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MASHAYEKH SH.; AYADI AHSAN T.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:3 (25) Page(s): 61-74

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Information Journal Paper

Title

EARNINGS VOLATILITY AND EARNING PREDICTION

Author(s)

MASHAYEKH SH. | AYADI AHSAN T. | Issue Writer Certificate

Keywords

EARNING VOLATILITYQ2

ACCURACY OF EARNING FORECASTQ2

PERSISTENCE THE INTERNAL COMPONENTS OF EARNQ2

EARNING FORECAST HORIZONQ2

Abstract

This study examines the impact of volatility of earnings and its internal components (working capital accruals’ volatility, cash flow from operation, depreciation and other working capital accruals) on the ACCURACY OF EARNING FORECAST by mangers. The sample of this study consists of 72 companies listed in Tehran Stock Exchange for a period of 2008 -2013. To conduct the research; 1) simple model presented by Dichow and Tang (2009); and 2) earnings prediction model presented by Colin and Goli (2014) are used. To test the research hypotheses a cross sectional test of the model is conducted then, using two test range and studying the ratio between the two independent variable during the research period is conducted to measure the persistence of variables. Results indicate that earning on its own in yearly base, is persistence, while the other internal components of earnings in yearly and six monthly period, is not persistence and lead to volatility in earnings and reduce the accuracy of earnings forecasts.

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APA: Copy

MASHAYEKH, SH., & AYADI AHSAN, T.. (2015). EARNINGS VOLATILITY AND EARNING PREDICTION. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(3 (25) ), 61-74. SID. https://sid.ir/paper/155152/en

Vancouver: Copy

MASHAYEKH SH., AYADI AHSAN T.. EARNINGS VOLATILITY AND EARNING PREDICTION. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(3 (25) ):61-74. Available from: https://sid.ir/paper/155152/en

IEEE: Copy

SH. MASHAYEKH, and T. AYADI AHSAN, “EARNINGS VOLATILITY AND EARNING PREDICTION,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 3 (25) , pp. 61–74, 2015, [Online]. Available: https://sid.ir/paper/155152/en

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