THE ASSOCIATION BETWEEN MANAGEMENT EARNINGS FORECAST ERRORS AND ACCRUALS

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KORDESTANI GH.; LOTFI A.

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Paper Information

Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:2 (8) Page(s): 63-78

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Information Journal Paper

Title

THE ASSOCIATION BETWEEN MANAGEMENT EARNINGS FORECAST ERRORS AND ACCRUALS

Author(s)

KORDESTANI GH. | LOTFI A. | Issue Writer Certificate

Keywords

ACCRUALSQ2

WORKING CAPITAL ACCRUALSQ2

EARNINGS FORECAST ERRORSQ2

VOLUNTARY DISCLOSUREQ3

Abstract

This article investigates the association between errors in management forecasts of subsequent year earnings and current year ACCRUALS. In an uncertain operating environment, managers’ assessments of their firms’ business prospects are imperfect. Since managers’imperfect business assessments influence ACCRUALS generation and earnings projection, this article hypothesize that management earnings forecasts exhibit greater optimism (pessimism) when ACCRUALS are relatively high (low). Consistent with this hypothesis, Findings show a positive association between management EARNINGS FORECAST ERRORS and ACCRUALS. Also findings show this positive association is stronger for firms with more cash flow volatility.

Cites

INVESTIGATION OF MANAGEMENT EARNINGS FORECAST ERRORS AND INFORMATION CONTENT OF ACCRUALS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

References

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APA: Copy

KORDESTANI, GH., & LOTFI, A.. (2011). THE ASSOCIATION BETWEEN MANAGEMENT EARNINGS FORECAST ERRORS AND ACCRUALS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(2 (8)), 63-78. SID. https://sid.ir/paper/155167/en

Vancouver: Copy

KORDESTANI GH., LOTFI A.. THE ASSOCIATION BETWEEN MANAGEMENT EARNINGS FORECAST ERRORS AND ACCRUALS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(2 (8)):63-78. Available from: https://sid.ir/paper/155167/en

IEEE: Copy

GH. KORDESTANI, and A. LOTFI, “THE ASSOCIATION BETWEEN MANAGEMENT EARNINGS FORECAST ERRORS AND ACCRUALS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 2 (8), pp. 63–78, 2011, [Online]. Available: https://sid.ir/paper/155167/en

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