THE RELIABILITY OF EARNINGS FORECAST IN REPORTS OF INCREASING CAPITAL

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DARABI ROYA; RABIEI MAHNAZ; FARHANG RANJBAR MEHRAN

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:3 | Issue:12 Page(s): 57-78

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Title

THE RELIABILITY OF EARNINGS FORECAST IN REPORTS OF INCREASING CAPITAL

Author(s)

DARABI ROYA | RABIEI MAHNAZ | FARHANG RANJBAR MEHRAN | Issue Writer Certificate

Keywords

FINANCIAL LEVERAGEQ2

INTERNAL RATE OF RETURNSQ2

FINANCIAL POSITION OF THE COMPANIESQ3

THE ERRORS OF ABSOLUTE EARNINGSQ2

Abstract

The aim of this study is to assess the errors which would occur in the prediction of absolute earnings in the increasing capital reporting. To achieve mentioned objective, we have examined some information as performance evaluation measures including assets, debits, sales, FINANCIAL LEVERAGE ratio, INTERNAL RATE OF RETURNS and the errors which would occur in the prediction of absolute earnings in the increasing capital reporting from 1386 to 1388.The correlation analysis with linear regression and test variance analysis have been used as the statistical method and the gathered data has been analyzed via the SPSS software. On top pf that, rationality of the regression equation and its coefficients were investigated respectively with F and T tests.The results reveal a significant relation between the errors which would occur in the prediction of absolute earnings in the increasing capital reporting and FINANCIAL POSITION OF THE COMPANIES, INTERNAL RATE OF RETURNS, the industry type, the reports type (financing for working capital or financing for development plans). In addition the errors which would occur in the prediction of absolute earnings was found independent to FINANCIAL LEVERAGE rate, when the companies get into the Stock Exchange and size of the companies.

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APA: Copy

DARABI, ROYA, RABIEI, MAHNAZ, & FARHANG RANJBAR, MEHRAN. (2012). THE RELIABILITY OF EARNINGS FORECAST IN REPORTS OF INCREASING CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(12), 57-78. SID. https://sid.ir/paper/197985/en

Vancouver: Copy

DARABI ROYA, RABIEI MAHNAZ, FARHANG RANJBAR MEHRAN. THE RELIABILITY OF EARNINGS FORECAST IN REPORTS OF INCREASING CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;3(12):57-78. Available from: https://sid.ir/paper/197985/en

IEEE: Copy

ROYA DARABI, MAHNAZ RABIEI, and MEHRAN FARHANG RANJBAR, “THE RELIABILITY OF EARNINGS FORECAST IN REPORTS OF INCREASING CAPITAL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 12, pp. 57–78, 2012, [Online]. Available: https://sid.ir/paper/197985/en

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