THE EFFECTS OF AUDITING STANDARDS (ASS) - SECTION 340 (EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION) - ON QUALITY OF MANAGEMENT EARNINGS FORECASTS

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HOSHI ABAS; BOLO GHASEM; RASHIDIAN SAMANEH

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:3 Page(s): 36-49

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Information Journal Paper

Title

THE EFFECTS OF AUDITING STANDARDS (ASS) - SECTION 340 (EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION) - ON QUALITY OF MANAGEMENT EARNINGS FORECASTS

Author(s)

HOSHI ABAS | BOLO GHASEM | RASHIDIAN SAMANEH | Issue Writer Certificate

Keywords

MANAGEMENT EARNINGS FORECASTSQ2

EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATIONQ3

EARNINGS FORECASTS ERRORQ2

NUMBER OF REVISIONSQ3

Abstract

This research studies the effects of EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION on quality of MANAGEMENT EARNINGS FORECASTS, regarding the importance of MANAGEMENT EARNINGS FORECASTS in the capital market, and also the necessity of recognizing the value added of section 340 of ASs. In this case, the effect of this section of ASs on the EARNINGS FORECASTS ERROR, numbers of revision and stock price is tested. The test was conducted for examining the effects of enforcement of the section 340 of ASs on reducing EARNINGS FORECASTS ERROR and NUMBER OF REVISIONS for 86 listed companies during 1382-1386, which includes paired t-test. Furthermore, the tests include paired t-test and repeated measure design for examining the effects of enforcement of the section 340 for changing the stock's price for 25 listed companies during 1385-1386.Finally, the results show that enforcement of section 340 of ASs reduces the EARNINGS FORECASTS ERROR and do not lead to change the stock's price, but it reduces NUMBER OF REVISIONS.

Cites

EFFECTS OF MANAGEMENT EARNINGS FORECASTS ON FUTURE EARNINGS RESPONSE COEFFICIENT

References

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APA: Copy

HOSHI, ABAS, BOLO, GHASEM, & RASHIDIAN, SAMANEH. (2009). THE EFFECTS OF AUDITING STANDARDS (ASS) - SECTION 340 (EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION) - ON QUALITY OF MANAGEMENT EARNINGS FORECASTS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 36-49. SID. https://sid.ir/paper/157390/en

Vancouver: Copy

HOSHI ABAS, BOLO GHASEM, RASHIDIAN SAMANEH. THE EFFECTS OF AUDITING STANDARDS (ASS) - SECTION 340 (EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION) - ON QUALITY OF MANAGEMENT EARNINGS FORECASTS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):36-49. Available from: https://sid.ir/paper/157390/en

IEEE: Copy

ABAS HOSHI, GHASEM BOLO, and SAMANEH RASHIDIAN, “THE EFFECTS OF AUDITING STANDARDS (ASS) - SECTION 340 (EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION) - ON QUALITY OF MANAGEMENT EARNINGS FORECASTS,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 36–49, 2009, [Online]. Available: https://sid.ir/paper/157390/en

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