The study of the effect of measurement subjectivity on the forecasting of persistent and non-persistent components of earnings by financial analysts

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Ghayoumi Neda; Soroushyar Afsanesh; Aliahmadi Saeed

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Journal: Journal of Accounting Advances Year:2018 | Volume:10 | Issue:1 (74/3) Page(s): 126-148

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Information Journal Paper

Title

The study of the effect of measurement subjectivity on the forecasting of persistent and non-persistent components of earnings by financial analysts

Author(s)

Ghayoumi Neda | Soroushyar Afsanesh | Aliahmadi Saeed | Issue Writer Certificate

Keywords

Subjectivity ClassificationQ1

Persistence ClassificationQ1

Financial Analysts' ForecastingQ1

Income StatementQ1

Abstract

Based on conceptual framework of financial reporting, the primary purpose of financial reporting is to assist the investors to make economic decisions. Therefore, understandability of financial statements is very important to them. The correct method of classification is one of the ways to improve the understandability of financial statements. Many researchers believe that classifying earnings items based on their underlying attributes is useful for forecasting and valuation. Previous studies showed that Persistence Classifications lead to better prediction (Fairfield et al, 1996). In addition, subjectivity is another attribute that is important for investors and analysts. Persistence is the extent to which an earnings item is indicative of its future amount and subjectivity is the extent to which managers use judgment to measure the amount of the earnings item (Hewitt et al, 2015). In previous studies, persistence and measurement Subjectivity Classifications are displayed separately in financial statement. This research is based on two streams of literature on subjectivity and persistence and investigates both subjectivity and persistence clarifications in financial statement.

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APA: Copy

Ghayoumi, Neda, Soroushyar, Afsanesh, & Aliahmadi, Saeed. (2018). The study of the effect of measurement subjectivity on the forecasting of persistent and non-persistent components of earnings by financial analysts. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(1 (74/3) ), 126-148. SID. https://sid.ir/paper/395767/en

Vancouver: Copy

Ghayoumi Neda, Soroushyar Afsanesh, Aliahmadi Saeed. The study of the effect of measurement subjectivity on the forecasting of persistent and non-persistent components of earnings by financial analysts. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2018;10(1 (74/3) ):126-148. Available from: https://sid.ir/paper/395767/en

IEEE: Copy

Neda Ghayoumi, Afsanesh Soroushyar, and Saeed Aliahmadi, “The study of the effect of measurement subjectivity on the forecasting of persistent and non-persistent components of earnings by financial analysts,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 1 (74/3) , pp. 126–148, 2018, [Online]. Available: https://sid.ir/paper/395767/en

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