The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error

Iranian Journal of Accounting, Auditing and Finance

مقاله 1، دوره 3، شماره 2، مرداد 2019، صفحه 17-25   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i2.88630

نویسندگان

Mohammad Reza Razdar^* ؛ Jafar Ahmadpour

Department of Accounting, Qaenat Branch, Islamic Azad University, Qaenat, Iran

چکیده

This study aims to investigate the relationship between accruals and investors' perceptual management.  The study's statistical population includes all firms listed on the Tehran Stock Exchange from 2011 to 2017. After reviewing the firms and systematically deleting them, 95 firms were selected for the study. The Findings show a positive and significant relationship between accruals and investors' perceptions (earnings forecasting error). This study attempts to state that if managers face limitations in the management of accruals, they report aggressive forecast earnings as a complementary approach to investor perception management and accounting earnings containing information content. Business management can manage investors' beliefs by managing accruals.

کلیدواژه‌ها

Accruals Management؛ Investors' Perceptions؛ Earnings Forecast Error

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