Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE)

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AGHAEI MOHAMMAD ALI; ALIZADEH ZAHRA; sefidgaran mirsaeed

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Journal: Journal of Accounting Advances Year:2019 | Volume:11 | Issue:1 (76/3) Page(s): 1-28

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Title

Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE)

Author(s)

AGHAEI MOHAMMAD ALI | ALIZADEH ZAHRA | sefidgaran mirsaeed | Issue Writer Certificate

Keywords

Frequency of revised forecasted earringsQ1

company's liquidityQ1

company's value and cost of capitalQ1

Abstract

This study investigated the effects of revised forecasted earnings frequency on performance of the companies. Updating news frequency revises a company's earnings forecasts and deliver more reliable information to the stock market. By reducing information asymmetry, the information needs of the users are satisfied properly and thus the information environment develops. Regarding this, the number of revised forecasted earnings can improve the company's performance. The sample included 125 companies listed on Tehran Stock Exchange that used a purposeful screening method during 2010 to 2014. Multiple regression, panel data and F Limer (Chow) and Hausman and Jark tests were used to analyze data. The results showed that increase in the Frequency of revised forecasted earrings had a significant positive effect on the company's value and the cost of capital equity and had a significant and negative impact on the company's stock liquidity. On the whole, the Frequency of revised forecasted earrings had positive and significant effects on firm's performance.

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APA: Copy

AGHAEI, MOHAMMAD ALI, ALIZADEH, ZAHRA, & sefidgaran, mirsaeed. (2019). Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(1 (76/3) ), 1-28. SID. https://sid.ir/paper/358684/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, ALIZADEH ZAHRA, sefidgaran mirsaeed. Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;11(1 (76/3) ):1-28. Available from: https://sid.ir/paper/358684/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, ZAHRA ALIZADEH, and mirsaeed sefidgaran, “Revision effects of frequency of earning forecast on firm structure of the accepted companies in Tehran Stock Exchange (TSE),” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 1 (76/3) , pp. 1–28, 2019, [Online]. Available: https://sid.ir/paper/358684/en

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