RELATIONSHIP BETWEEN EARNINGS MANAGEMENT & EARNINGS FORECAST ERROR: AN EMPHASIS ON THE END & INTERIM FINANCIAL STATEMENTS

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HAJIHA ZOHREH; CHENARI BOOKT HASAN

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Paper Information

Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2016 | Volume:4 | Issue:2 (13) Page(s): 29-48

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Title

RELATIONSHIP BETWEEN EARNINGS MANAGEMENT & EARNINGS FORECAST ERROR: AN EMPHASIS ON THE END & INTERIM FINANCIAL STATEMENTS

Author(s)

HAJIHA ZOHREH | CHENARI BOOKT HASAN | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

EARNINGS FORECAST ERRORQ1

INTERIM FINANCIAL STATEMENTSQ1

THE JONES MODELQ1

Abstract

In this research, we aimed to study the relationship between EARNINGS MANAGEMENT and forecast error in earnings of listed companies in Tehran Stock Exchange (TSE). For the calculation of EARNINGS MANAGEMENT, we employed discretionary accruals using THE JONES MODEL. Hypotheses were tested in the both level of annual and INTERIM FINANCIAL STATEMENTS. Therefore, the data of 75 firms for a five-year period (2009-2013) were studied. The multivariate panel regression model is used to test the hypotheses. The results show that there is no significant relationship between EARNINGS MANAGEMENT and EARNINGS FORECAST ERROR in the annual financial statements. This can reject the fundamental hypothesis that the optimistic predictions are associated with lower levels of forecast accuracy. Also in the INTERIM FINANCIAL STATEMENTS, there is a negative significant relationship between EARNINGS MANAGEMENT and EARNINGS FORECAST ERROR as increased accruals leads to decreased forecast errors. It can be said that to compensate for the poor performance of the firms, managers do the EARNINGS MANAGEMENT through accruals increase which leads to decreased EARNINGS FORECAST ERROR.

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APA: Copy

HAJIHA, ZOHREH, & CHENARI BOOKT, HASAN. (2016). RELATIONSHIP BETWEEN EARNINGS MANAGEMENT & EARNINGS FORECAST ERROR: AN EMPHASIS ON THE END & INTERIM FINANCIAL STATEMENTS. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 4(2 (13) ), 29-48. SID. https://sid.ir/paper/245608/en

Vancouver: Copy

HAJIHA ZOHREH, CHENARI BOOKT HASAN. RELATIONSHIP BETWEEN EARNINGS MANAGEMENT & EARNINGS FORECAST ERROR: AN EMPHASIS ON THE END & INTERIM FINANCIAL STATEMENTS. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2016;4(2 (13) ):29-48. Available from: https://sid.ir/paper/245608/en

IEEE: Copy

ZOHREH HAJIHA, and HASAN CHENARI BOOKT, “RELATIONSHIP BETWEEN EARNINGS MANAGEMENT & EARNINGS FORECAST ERROR: AN EMPHASIS ON THE END & INTERIM FINANCIAL STATEMENTS,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 4, no. 2 (13) , pp. 29–48, 2016, [Online]. Available: https://sid.ir/paper/245608/en

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