The Association between Management Earnings Forecast Deviation, Earnings Management, and the Stock Prices: Evidence from the Emerging Markets
نویسندگان
چکیده
منابع مشابه
The Association between Management Earnings Forecast Errors and Accruals
We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers’ assessments of their firms’ business prospects are imperfect. Since managers’ imperfect business assessments influence both accruals generation and earnings projection, we hypothesize that management earnings forecasts exhi...
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Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange
Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...
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This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
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ژورنال
عنوان ژورنال: المجلة العلمیة للدراسات والبحوث المالیة والتجاریة
سال: 2021
ISSN: 2682-4531
DOI: 10.21608/cfdj.2021.162813