Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry

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Rezazadeh Hamed; PAKMARAM ASGAR; BAHRI SALES JAMAL; Abdi Rasoul

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2020 | Volume:11 | Issue:2 (41) Page(s): 139-167

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Title

Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry

Author(s)

Rezazadeh Hamed | PAKMARAM ASGAR | BAHRI SALES JAMAL | Abdi Rasoul | Issue Writer Certificate

Keywords

Management Earnings ForecastsQ1

Investment Behavior of FirmQ1

Information AsymmetryQ2

Abstract

Objective: Management Earnings Forecasts are one of the mechanisms by which management provides information about the future of the profitability status of the company. This study aimed to examine the effect of bias in Management Earnings Forecasts on investment behavior of the firm and Information Asymmetry of the companies listed in the Tehran Stock Exchange, TSE. Method: This study is applied in terms of purpose and correlation in nature. To achieve the aim of this study, a sample of 155 companies listed in the TSE was selected between 2006 and 2017, using a systematic random sampling method. The relationships between variables were determined by multivariate regression. Results: Study findings indicated that the bias in Management Earnings Forecasts has a negative effect on the investment behavior of the firm. Conclusion: Managers usually report earnings forecasts with bias and hide the inefficiency of investments to protect their own interests and the comfort of actual investors and other stakeholders.

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APA: Copy

Rezazadeh, Hamed, PAKMARAM, ASGAR, BAHRI SALES, JAMAL, & Abdi, Rasoul. (2020). Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry. JOURNAL OF ACCOUNTING KNOWLEDGE, 11(2 (41) ), 139-167. SID. https://sid.ir/paper/386123/en

Vancouver: Copy

Rezazadeh Hamed, PAKMARAM ASGAR, BAHRI SALES JAMAL, Abdi Rasoul. Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;11(2 (41) ):139-167. Available from: https://sid.ir/paper/386123/en

IEEE: Copy

Hamed Rezazadeh, ASGAR PAKMARAM, JAMAL BAHRI SALES, and Rasoul Abdi, “Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 11, no. 2 (41) , pp. 139–167, 2020, [Online]. Available: https://sid.ir/paper/386123/en

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