عنوان مقاله English
نویسندگان English
The main objective of this study is to investigate the relationship between management earnings forecast errors and total accruals. Also, examining the influence of high uncertainty in business environments on the relationship between management earnings forecast errors and total accruals is another goal of this study. To this end, two main hypotheses and three sub-hypotheses were developed.
Data were collected from 112 companies having features proposed in this survey during 2003-2008. The results of statistical analyses indicated that there is a significant relationship between management earnings forecast errors and total accruals. However, results showed that the second hypotheses, the correlation between management earnings forecast errors and total accruals in business environments with high uncertainty, is rejected.
کلیدواژهها English
