THE REVISION FREQUENCY OF EARNINGS FORECASTS IMPACT ON LIQUIDITY, COST OF CAPITAL AND FIRMS VALUE

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MORADI MOHAMMAD; AZARNIYAD MARYAM; HOSSEINZADEH SOHRAB

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:1 (12) Page(s): 61-78

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Title

THE REVISION FREQUENCY OF EARNINGS FORECASTS IMPACT ON LIQUIDITY, COST OF CAPITAL AND FIRMS VALUE

Author(s)

MORADI MOHAMMAD | AZARNIYAD MARYAM | HOSSEINZADEH SOHRAB | Issue Writer Certificate

Keywords

FREQUENCY OF FORECAST REVISIONSQ1

LIQUIDITYQ2

COST OF CAPITALQ2

FIRM VALUEQ2

Abstract

Giving information about company's earning, is one of managers tools to communicate with the capital market and its participants. As managers satisfy information needs of users with earning related information, they could also affect capital market's behavior. Earnings forecasts and FREQUENCY OF FORECAST REVISIONS is one of these information. The aim of this study is to investigate, how the revision frequency of earnings forecasts affects firms important characteristics, including LIQUIDITY, COST OF CAPITAL and FIRM VALUE.in present study, Sample, includes 111 firms listed in Tehran stock exchange, during 2009 to 2015, is under statistical test. The test research hypothesis, multivariate regression analysis with GLS approach is used. Finding indicates that there is no meaningful relationship between the FREQUENCY OF FORECAST REVISIONS and LIQUIDITY and firms value, but it is an important and effective criterion in COST OF CAPITAL as with increase of the FREQUENCY OF FORECAST REVISIONS, accordingly COST OF CAPITAL increases.

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APA: Copy

MORADI, MOHAMMAD, AZARNIYAD, MARYAM, & HOSSEINZADEH, SOHRAB. (2017). THE REVISION FREQUENCY OF EARNINGS FORECASTS IMPACT ON LIQUIDITY, COST OF CAPITAL AND FIRMS VALUE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(1 (12) ), 61-78. SID. https://sid.ir/paper/252266/en

Vancouver: Copy

MORADI MOHAMMAD, AZARNIYAD MARYAM, HOSSEINZADEH SOHRAB. THE REVISION FREQUENCY OF EARNINGS FORECASTS IMPACT ON LIQUIDITY, COST OF CAPITAL AND FIRMS VALUE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(1 (12) ):61-78. Available from: https://sid.ir/paper/252266/en

IEEE: Copy

MOHAMMAD MORADI, MARYAM AZARNIYAD, and SOHRAB HOSSEINZADEH, “THE REVISION FREQUENCY OF EARNINGS FORECASTS IMPACT ON LIQUIDITY, COST OF CAPITAL AND FIRMS VALUE,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 1 (12) , pp. 61–78, 2017, [Online]. Available: https://sid.ir/paper/252266/en

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