THE IMPACT OF ACCOUNTING CONSERVATISM ON EARNINGS MANAGEMENT FORECASTING ERROR

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LOTFI AHMAD; HAJIPOUR MEYSSAM

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2010 | Volume:3 | Issue:4 Page(s): 17-34

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Title

THE IMPACT OF ACCOUNTING CONSERVATISM ON EARNINGS MANAGEMENT FORECASTING ERROR

Author(s)

LOTFI AHMAD | HAJIPOUR MEYSSAM | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISMQ2

EARNINGS FORECASTING ERRORQ2

EARNINGS MANAGEMEQ2

Abstract

Earnings is one of the important and essential components of financial statements that is of particular interest to financial statements users. The information which is issued with a company and as a results earnings, is based on past events but investors need information about firm’s future. Firm’s Managements who have enough information and resource, hasten the efficiency of financial market by earnings forecast. Prior researches has indicated that managements forecasts have effect on stock price, stock markets liquidity and analysts forecasts. On the other hand, the accuracy or error of predicted earnings is affected by size, age, structure of company and etc. Also it’s confirmed that managements psychological bias has impact on their forecasts. further empirical researches show that accounting policies are conservative and become more conservative from thirty past years (Watts, 2003). Basu (1997) and following him found evidence of ACCOUNTING CONSERVATISM development. Li (2007), also, find that in times of growth in investment, ACCOUNTING CONSERVATISM leads to a downward bias in reported earnings and net assets. In this paper, we examine the effect of ACCOUNTING CONSERVATISM on management EARNINGS FORECASTING ERROR. Empirical findings are according to a sample from 88 companies of Tehran stock exchange during the period of 1998-2008 support our hypotheses. In other words companies which have more conservative policy have less EARNINGS FORECASTING ERROR.

Cites

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

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APA: Copy

LOTFI, AHMAD, & HAJIPOUR, MEYSSAM. (2010). THE IMPACT OF ACCOUNTING CONSERVATISM ON EARNINGS MANAGEMENT FORECASTING ERROR. MANAGEMENT ACCOUNTING, 3(4), 17-34. SID. https://sid.ir/paper/198968/en

Vancouver: Copy

LOTFI AHMAD, HAJIPOUR MEYSSAM. THE IMPACT OF ACCOUNTING CONSERVATISM ON EARNINGS MANAGEMENT FORECASTING ERROR. MANAGEMENT ACCOUNTING[Internet]. 2010;3(4):17-34. Available from: https://sid.ir/paper/198968/en

IEEE: Copy

AHMAD LOTFI, and MEYSSAM HAJIPOUR, “THE IMPACT OF ACCOUNTING CONSERVATISM ON EARNINGS MANAGEMENT FORECASTING ERROR,” MANAGEMENT ACCOUNTING, vol. 3, no. 4, pp. 17–34, 2010, [Online]. Available: https://sid.ir/paper/198968/en

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