Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry

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Ghadrdan Ehsan; Hematian Omolbanin; Moghaddam Abdolkarim

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2022 | Volume:10 | Issue:40 Page(s): 63-80

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Title

Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry

Author(s)

Ghadrdan Ehsan | Hematian Omolbanin | Moghaddam Abdolkarim | Issue Writer Certificate

Keywords

Management Forecast Accuracy

Information Feedback

Stock Returns

Information Asymmetry

Abstract

Guideline: One of the tools for corporate executives to interact with the market is to provide information about predicting the company's profits that can influence the market behavior. In general, it can be said that forecasting is the estimation of future events and the purpose of predicting risk reduction in decision making. Objective: The research method used among listed companies in Tehran Stock Exchange is a quasi-experimental with post-event design, and a sample of 147 companies over the period 2012-2018 using multivariate regression using panel data method. Methods: The results show that there is no significant relationship between stock return and earnings prediction accuracy by management, but there is a significant relationship between Information Asymmetry and earnings management accuracy. Also, the results show that Information Asymmetry does not moderate the relationship between Stock Returns and earnings management accuracy. Results: It can be stated that Stock Returns do not increase or decrease the accuracy of management profit forecasting at high confidence levels, but increasing Information Asymmetry results in increased management forecast error and consequently management earnings forecast accuracy is reduced. . It can also be concluded from the results that it cannot be said that high level of Information Asymmetry moderates the relationship between Stock Returns and management profit prediction accuracy.

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APA: Copy

Ghadrdan, Ehsan, Hematian, Omolbanin, & Moghaddam, Abdolkarim. (2022). Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(40 ), 63-80. SID. https://sid.ir/paper/965734/en

Vancouver: Copy

Ghadrdan Ehsan, Hematian Omolbanin, Moghaddam Abdolkarim. Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2022;10(40 ):63-80. Available from: https://sid.ir/paper/965734/en

IEEE: Copy

Ehsan Ghadrdan, Omolbanin Hematian, and Abdolkarim Moghaddam, “Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 40 , pp. 63–80, 2022, [Online]. Available: https://sid.ir/paper/965734/en

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