Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings

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Nourozi Sima; RANJBAR MOHAMMAD HOSSEIN; Asadnia Jahanbakhsh

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:45 Page(s): 201-218

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Title

Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings

Author(s)

Nourozi Sima | RANJBAR MOHAMMAD HOSSEIN | Asadnia Jahanbakhsh | Issue Writer Certificate

Keywords

Predictable EarningsQ1

Profit EarningsQ1

Profit ChangeQ1

Adjusted Profit EarningsQ2

Abstract

The core value of the profit depends on the disclosure of information not disclosed by other sources, and the information content of its profit and value depends only on the amount of information that the market provides. It's time to expose, delay, and hurry in revealing good and bad news that investors and creditors are responding to. For this purpose, in this research, we have tried to test assumptions based on four different modes of earnings expectations, each of which has different news stories. To do this, the data of 255 Tehran Stock Exchange companies using the combined data regression model for the years 2009 to 1396 were analyzed. The results show that it is possible to predict earnings and unusual stock returns by examining the path of expectations generated by corporate profits. But information content can’ t be modeled on seasonal benefits. We can’ t model the behavior of creditors when there is continuity of good news and lack of good news, but when we continue to hear bad news and not keep up with bad news, we can model the behavior of creditors using credit risk.

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APA: Copy

Nourozi, Sima, RANJBAR, MOHAMMAD HOSSEIN, & Asadnia, Jahanbakhsh. (2020). Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(45 ), 201-218. SID. https://sid.ir/paper/372744/en

Vancouver: Copy

Nourozi Sima, RANJBAR MOHAMMAD HOSSEIN, Asadnia Jahanbakhsh. Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(45 ):201-218. Available from: https://sid.ir/paper/372744/en

IEEE: Copy

Sima Nourozi, MOHAMMAD HOSSEIN RANJBAR, and Jahanbakhsh Asadnia, “Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 45 , pp. 201–218, 2020, [Online]. Available: https://sid.ir/paper/372744/en

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