Under the history of research there is a direct relationship between the audit quality and financial reporting reliability. We investigate whether audit quality is associated with the earninig forecast.The statistical population is the listed companies in Tehran Stock Exchange during 1381 to 1385. The evidence shows that earning forecast accuracy is higher and the forecast dispersion is smaller for firms audited by industry specialist auditors. In addition, there is an indirect relationship between auditor size and earning forecast dispersion.Our results suggest that high quality audit provided by the only big) i.e. Audit Organization (and industry specialist auditors is associated with more accurate earning forecast.

One of the basic assumptions that reflect management accounting change related costs associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years from the year 1384's to 1390, shows the increment in cost stickiness general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented.

Aware of the economic performance of the business in the future will help potential investors and Creditors in economic decisions. Investment decision taken on the basis of forecasted earnings. Therefore the accuracy of these predictions is important. Prior research has shown that cost forecast error is more than sales forecast error and has more effect on the earning forecast error and claimed that this error is due to ignoring the cost behavior. This research was investigated cost behavior forecast accuracy by studying 104 company from 2010-2015. Samples were separated to companies with symmetrical (equal) favorable and unfavorable sales forecast error and were compared. T test and Mann-Whitney tests were used for this purpose. The results showed that managers are not predicting the cost variability correctly; however, due to the symmetry of the earning forecast error in firms with equal sales forecasting error, it can be concluded that managers generally pay attention to cost behavior in their predictions. In other words, according to the proportion of sales forecast error and cost forecast error, the main reason for the earning forecast error is the error in predicting sales.

The current research seeks to evaluate the role of accounting information in reducing the forecasting error of GDP with an emphasis on earning and value added information. The current research method is applied research and in the descriptive-correlation research group, and the theoretical foundations and research background are based on the library studies method. The information of 30 large companies was collected based on the market value, according to this, the time domain of the research is between 2009 and 2021, so that the market value These companies have a major contribution to the GDP and the final data analysis was done with the help of Eviews12 software. The correlation test between research variables indicates a positive and significant correlation between values added and earnings with gross domestic product. The results showed that accounting information in the form of value-added leads to a reduction in the forecasting error of gross domestic product. In addition, the findings of the research showed that accounting information in the form of aggregate earnings has no effect on the forecasting error of the gross domestic product, which can be an important reason for the obligation of companies to publish financial reports should be considered as value added

The forecasts of the earnings per share is of special importance in investments. The importance of this forecasts is dependent to the it`s variation of reality. The less, the variation, the more acute, the forecasts and this matter is important both for the user and the producer. The manager try to estimate the future’s earnings per share in away that to get the user`s trust. In contrast, the investors can estimate the future’s earnings per share, using other methods like timeseries model (random walk model).This study compares the accuracy of this forecasts. To do this ,the forecasts of 279 firm studied using the method of the means` difference; these included 639 observation during 1381-84.The comparison of the difference between the two means showed that the manager` forecast is more accurate than the forecasts based on the forecasts based on random walk model. In addition, the managers` forecast of the firms` earnings is more accurate than the earning forecast through timeseries model in the form of the increase of the earning forecast than real earning in profitable firms and larger firms comparing to profit decrease in loss firms and smaller firms. 

In this research, the attempt is to see whether it is possible to associate the management forecast bias of earnings to conservatism accounting. In this respect, the net assets book value to their market value ratio (BTM) has been used as a measure for conservatism and the difference between actual earning and forecasted earning as a measure of management forecast bias of earnings. By using linear regression between two mentioned measures, it has been concluded that there is a positive associate between the level of conservatism and management forecast bias of earnings. Totally this result explains that conservative accounting acts as a substitution for the management forecast. In fact due to its nature of on time disclosure of bad news, the conservative accounting reduces the information asymmetric between the management and stockholders as well as legal risk of management. Therefore considering the conservative nature of accounting, there is less temptation for the management to deliver earning forecast in a way that is more accurate.

Firms with a history of growth in earning have been able to get good rankings in the capital market and Concerned about maintaining their reputation. The concern is whether earning forecast increase firm`s credibility or reduce it?This study illustrates the effect of earnings consistent growth on the stock price reaction to the EPS forecast characteristics. In this study we use 104 firms' data during 1383 to 1389. Capital market reaction to bad news earning forecasts and Earning Forecast Horizon in earnings consistent growth companies differ from others while Capital market reaction to good news earning forecasts and Earning Forecast point was not affected by earning consistent growth. It seems that it is related to investors' attitudes about the importance and credit of bad news earning forecast.

A review of the accounting theoretical literature confirms the role of CEO human capital as a valuable intangible asset for the company. The purpose of this study is to determine the effective criteria on the CEO human capital and to explain a comprehensive and multi-criteria model for measuring the CEO human capital and evaluate the impact of the CEO human capital on the Earnings Forecasts Quality. For this purpose, firstly, the CEO human capital criteria were identified and experts' opinions regarding the weight of each of these criteria collected through a questionnaire and explained using the Shannon entropy technique of comprehensive CEO human capital model. Then, using the proposed model, the CEO human capital index was calculated for a sample of 70 the firms listed on the TSE during the period 2012-2017 and the impact of CEO human capital on Earnings Forecasts Quality was tested by estimating the regression model. The results show that Education level, work experience and industry-related field are important criteria of CEO human capital from the experts' point of view. Also, the results of the analysis of the research hypothesis showed that the improvement of the CEO human capital index has a positive effect on the horizon of earning forecast and reduces the bias of earning forecast. While the impact of the CEO human capital on the error of earning forecast and the range of earning forecast was not confirmed.

This research examines the effects of estimated accuracy of forecast of ex-ante bundled management earnings on post-earning announcement drift. The model used in the study, first, takes earning forecast properties, including forecast ability, difficulty and environment, to provide estimation of earnings forecast accuracy. In the second stage, the model examines the effects of estimated forecast accuracy on post-earnings announcement drift.Study period is 2006 to 2012, and unbalanced panel data method is used for estimation of the models. The study results from the first stage showed that earnings forecast properties could significantly explain the management earnings forecast accuracy. The study results in second stage showed that adjusted abnormal returns cannot be explained by unexpected earnings. The findings are valid for bundled forecasts with no respect to forecasts accuracy, and will be held valid along with increasing accuracy of bundled forecasts.

This study investigated the effects of revised forecasted earnings frequency on performance of the companies. Updating news frequency revises a company's earnings forecasts and deliver more reliable information to the stock market. By reducing information asymmetry, the information needs of the users are satisfied properly and thus the information environment develops. Regarding this, the number of revised forecasted earnings can improve the company's performance. The sample included 125 companies listed on Tehran Stock Exchange that used a purposeful screening method during 2010 to 2014. Multiple regression, panel data and F Limer (Chow) and Hausman and Jark tests were used to analyze data. The results showed that increase in the frequency of revised forecasted earrings had a significant positive effect on the company's value and the cost of capital equity and had a significant and negative impact on the company's stock liquidity. On the whole, the frequency of revised forecasted earrings had positive and significant effects on firm's performance.