FINANCIAL RESTATEMENTS AND MANAGERS’ EARNINGS FORECASTING BEHAVIOR

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MOJTAHED ZADEH VIDA; HAYATI NAHALEH; PARSAEI MONA; GOLMOHAMMADI MARYAM

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:29 Page(s): 0-0

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Title

FINANCIAL RESTATEMENTS AND MANAGERS’ EARNINGS FORECASTING BEHAVIOR

Author(s)

MOJTAHED ZADEH VIDA | HAYATI NAHALEH | PARSAEI MONA | GOLMOHAMMADI MARYAM | Issue Writer Certificate

Keywords

FORECAST HORIZONQ2

RISK AVOIDANCE INCENTIVEQ2

REPUTATION REPAIR INCENTIVEQ2

MANAGERS’ EARNING FORECASTQ1

FINANCIAL RESTATEMENTSQ2

Abstract

The purpose of this study is to examine managers’ earnings forecasting behavior in pre and post-periods around FINANCIAL RESTATEMENTS. Following restatements, two conflicting incentives including “the reputation repair” and “risk avoidance by manipulating forecast bias after restatements” could be raised. In order to examine the behavior of managers in pre and post-periods around restatements, quasi-experimental research design and“Interrupted Time Series Design with Comparison Group” defining test and control groups consist of Tehran stock exchange companies (65 companies) between 2007- 2013 is used. Results show that there is no significant difference between earning forecast optimistic biases at post-restatement periods in test group versus control group.Rejecting the hypothesis suggested there is significant difference in managers’ earnings forecasting behavior between test group and control group following restatements, it is inferred that other factors beyond restatements could impact managers’ earnings forecasting behavior in test group companies.

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APA: Copy

MOJTAHED ZADEH, VIDA, HAYATI, NAHALEH, PARSAEI, MONA, & GOLMOHAMMADI, MARYAM. (2016). FINANCIAL RESTATEMENTS AND MANAGERS’ EARNINGS FORECASTING BEHAVIOR. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(29 ), 0-0. SID. https://sid.ir/paper/400062/en

Vancouver: Copy

MOJTAHED ZADEH VIDA, HAYATI NAHALEH, PARSAEI MONA, GOLMOHAMMADI MARYAM. FINANCIAL RESTATEMENTS AND MANAGERS’ EARNINGS FORECASTING BEHAVIOR. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(29 ):0-0. Available from: https://sid.ir/paper/400062/en

IEEE: Copy

VIDA MOJTAHED ZADEH, NAHALEH HAYATI, MONA PARSAEI, and MARYAM GOLMOHAMMADI, “FINANCIAL RESTATEMENTS AND MANAGERS’ EARNINGS FORECASTING BEHAVIOR,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 29 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/400062/en

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