Study Effect of Earnings Management Forecast News on Earnings Predictability and disclosure noises

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SHAHVEISI FARHAD; Marjanian Yazdan; EIVANI FARZAD; KHANZADI AZAD

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:17 | Issue:66 Page(s): 87-122

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Title

Study Effect of Earnings Management Forecast News on Earnings Predictability and disclosure noises

Author(s)

SHAHVEISI FARHAD | Marjanian Yazdan | EIVANI FARZAD | KHANZADI AZAD | Issue Writer Certificate

Keywords

NewsQ1

management earnings forecastingQ1

Disclosure noisesQ1

PredictabilityQ1

Abstract

The purpose of this study is to investigate the value relationship between good and bad News of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153 companies listed in Tehran Stock Exchange during the period 2012-2018 were used. The Results according to Generalized Least Squares method show that bad News earnings management predictions are more predictive than first and last earnings management forecasts. The results also show that good News Earnings management forecast First and last Earnings management forecast have higher Disclosure noises in earnings forecasts. Finally, the results showed that, There is a significant difference between the stock price response to the last earnings forecasted and the deviations from good News and bad News management earnings forecasting, But there is no statistically significant difference between the stock price response to the first earnings forecasted and the deviations from good News and bad News earnings management forecasting.

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APA: Copy

SHAHVEISI, FARHAD, Marjanian, Yazdan, EIVANI, FARZAD, & KHANZADI, AZAD. (2020). Study Effect of Earnings Management Forecast News on Earnings Predictability and disclosure noises. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 17(66 ), 87-122. SID. https://sid.ir/paper/399167/en

Vancouver: Copy

SHAHVEISI FARHAD, Marjanian Yazdan, EIVANI FARZAD, KHANZADI AZAD. Study Effect of Earnings Management Forecast News on Earnings Predictability and disclosure noises. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;17(66 ):87-122. Available from: https://sid.ir/paper/399167/en

IEEE: Copy

FARHAD SHAHVEISI, Yazdan Marjanian, FARZAD EIVANI, and AZAD KHANZADI, “Study Effect of Earnings Management Forecast News on Earnings Predictability and disclosure noises,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 17, no. 66 , pp. 87–122, 2020, [Online]. Available: https://sid.ir/paper/399167/en

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