The Effect of Information Asymmetry, Lack of Liquidity of the Stock and Concentration Ownership on the Accuracy of Earnings Forecast

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ZOLFAGHARI ali; MORADI MAHDI; BEHNAME MEHDI; MARANDI ZAKIYEH

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:11 | Issue:44 Page(s): 193-216

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Title

The Effect of Information Asymmetry, Lack of Liquidity of the Stock and Concentration Ownership on the Accuracy of Earnings Forecast

Author(s)

ZOLFAGHARI ali | MORADI MAHDI | BEHNAME MEHDI | MARANDI ZAKIYEH | Issue Writer Certificate

Keywords

Earnings Forecast AccuracyQ2

Lack of Liquidity of the StocksQ2

Ownership ConcentrationQ2

Panel DataQ1

Abstract

The identification of the factors affecting on Earnings Forecast Accuracy has always been taken into consideration. This study investigates the impact of information asymmetry, Lack of Liquidity of the Stocks upon Earnings Forecast Accuracy as well as the moderating role of ownership structure (concentration) upon such accuracy. The study population was the member companies of Tehran Stock Exchange, the 86 companies were based on analysis of hypothesis. hypotheses test using to ordinary least squares method and the software Eviews7. Hypotheses test results indicate that “ information asymmetry has a significant positive correlation with Earnings Forecast Accuracy” . This means that companies with lower information asymmetry index have less diversion in terms of their accuracy of earnings forecast. However, no evidence was found with regard to the correlation between Lack of Liquidity of the Stocks as well as moderating role of ownership structure (concentration) and Earnings Forecast Accuracy.

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APA: Copy

ZOLFAGHARI, ali, MORADI, MAHDI, BEHNAME, MEHDI, & MARANDI, ZAKIYEH. (2020). The Effect of Information Asymmetry, Lack of Liquidity of the Stock and Concentration Ownership on the Accuracy of Earnings Forecast. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(44 ), 193-216. SID. https://sid.ir/paper/198207/en

Vancouver: Copy

ZOLFAGHARI ali, MORADI MAHDI, BEHNAME MEHDI, MARANDI ZAKIYEH. The Effect of Information Asymmetry, Lack of Liquidity of the Stock and Concentration Ownership on the Accuracy of Earnings Forecast. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;11(44 ):193-216. Available from: https://sid.ir/paper/198207/en

IEEE: Copy

ali ZOLFAGHARI, MAHDI MORADI, MEHDI BEHNAME, and ZAKIYEH MARANDI, “The Effect of Information Asymmetry, Lack of Liquidity of the Stock and Concentration Ownership on the Accuracy of Earnings Forecast,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 44 , pp. 193–216, 2020, [Online]. Available: https://sid.ir/paper/198207/en

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