ANNOUNCEMENT OF QUARTERLY FORECASTS OF ANNUAL EARNINGS, TYPE OF EARNINGS NEWS, AND EARNINGS FORECAST ACCURACY

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ABASZADEGAN MOHAMMAD REZA; SALEHI MAHDI; ROSTAMI AMIN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:7 | Issue:27 Page(s): 1-29

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Information Journal Paper

Title

ANNOUNCEMENT OF QUARTERLY FORECASTS OF ANNUAL EARNINGS, TYPE OF EARNINGS NEWS, AND EARNINGS FORECAST ACCURACY

Author(s)

ABASZADEGAN MOHAMMAD REZA | SALEHI MAHDI | ROSTAMI AMIN | Issue Writer Certificate

Keywords

QUARTERLY FORECASTS OF ANNUAL EARNINGSQ2

GOOD NEWSQ2

BAD NEWSQ2

REPORTING DELAYQ2

AND EARNINGS FORECAST ACCURACYQ2

Abstract

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.

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APA: Copy

ABASZADEGAN, MOHAMMAD REZA, SALEHI, MAHDI, & ROSTAMI, AMIN. (2015). ANNOUNCEMENT OF QUARTERLY FORECASTS OF ANNUAL EARNINGS, TYPE OF EARNINGS NEWS, AND EARNINGS FORECAST ACCURACY. FINANCIAL ACCOUNTING, 7(27), 1-29. SID. https://sid.ir/paper/168245/en

Vancouver: Copy

ABASZADEGAN MOHAMMAD REZA, SALEHI MAHDI, ROSTAMI AMIN. ANNOUNCEMENT OF QUARTERLY FORECASTS OF ANNUAL EARNINGS, TYPE OF EARNINGS NEWS, AND EARNINGS FORECAST ACCURACY. FINANCIAL ACCOUNTING[Internet]. 2015;7(27):1-29. Available from: https://sid.ir/paper/168245/en

IEEE: Copy

MOHAMMAD REZA ABASZADEGAN, MAHDI SALEHI, and AMIN ROSTAMI, “ANNOUNCEMENT OF QUARTERLY FORECASTS OF ANNUAL EARNINGS, TYPE OF EARNINGS NEWS, AND EARNINGS FORECAST ACCURACY,” FINANCIAL ACCOUNTING, vol. 7, no. 27, pp. 1–29, 2015, [Online]. Available: https://sid.ir/paper/168245/en

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