the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

Conventionally, linear and univariate time series models are broadly used in earning forecast. However, their forecasting accuracies are seriously limited without considering sufficient important factors. On the other hand, using more variables does not guarantee to obtain better forecasting accuracy and may cause inefficiency. The Multi-Objective Genetic Algorithms (MOGA) have been shown to be...

accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. it can also play a major role in the economic growth anddevelopment of a society. this research focuses in the relationship between ...

Accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. It can also play a major role in the economic growth anddevelopment of a society. This research focuses in the relationship between ...

in this paper, forecasting error for state tax revenues is assessed. for this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality coefficients are applied on anticipated revenue from taxes on legal entities, income taxes, wealth tax, taxes on imports and taxes on consumption ...

the hargreaves-samani (hs) equation, which estimates reference evapotranspiration (et0) using only temperature as input, should be most suitable for et0 prediction based on weather forecasting data. in the current study, the hs equation is calibrated with daily et0 by the penman-monteith equation, and is evaluated to check the possibility of predicting daily et0 based on weather forecast data. ...

Recent research suggests that optimistically biased earnings forecasts issued by analysts are attributable to analysts minimizing symmetric, linear loss functions. We test an alternative explanation, namely that analysts have asymmetric loss functions. Theory predicts that if loss functions are asymmetric then forecast error bias depends on forecast error variance, but not necessarily on skewne...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...