The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models

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Ahmadi Noushin; HASHEMI SEYED ABBAS; AMIRI HADI

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 145-159

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Title

The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models

Author(s)

Ahmadi Noushin | HASHEMI SEYED ABBAS | AMIRI HADI | Issue Writer Certificate

Keywords

Differential PersistenceQ1

Earnings componentsQ1

Firm-SpecificQ1

Earnings ForecastQ2

Abstract

In most previous studies, Differential Persistence of Earnings components has been estimated using a cross-sectional approach. The main assumption in the cross-sectional approach is the equality of the Differential Persistence of accruals and operating cash flows in all companies, While Differential Persistence of Earnings components is a Firm-Specific phenomenon. The purpose of this study is to examine the incremental usefulness of Firm-Specific Differential Persistence of Earnings components on the predictive power of Earnings Forecast cross-sectional models. For this purpose, four cross-sectional Earnings Forecast models including the models of Sloan (1996), Hou et al (2012), Soo (2013) and Li and Mohanram (2014) have been used. In order to test the hypotheses, the data of 165 companies from listed companies in Tehran Stock Exchange during the period of 1380 to 1396 were selected by systematic elimination method. For analyzing information and testing hypotheses, multiple regression and wuong test have been used. The results of the research show that the Differential Persistence of the Earnings components leads to increasing the predictive power of the Earnings Forecast cross-sectional models. These findings suggest that the Firm-Specific differentiation persistence criteria contain useful information for predicting earnings.

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APA: Copy

Ahmadi, Noushin, HASHEMI, SEYED ABBAS, & AMIRI, HADI. (2020). The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 145-159. SID. https://sid.ir/paper/403727/en

Vancouver: Copy

Ahmadi Noushin, HASHEMI SEYED ABBAS, AMIRI HADI. The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):145-159. Available from: https://sid.ir/paper/403727/en

IEEE: Copy

Noushin Ahmadi, SEYED ABBAS HASHEMI, and HADI AMIRI, “The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 145–159, 2020, [Online]. Available: https://sid.ir/paper/403727/en

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