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.
Mahdavi,G and Zare Hossein Abadi,A . (2012). Investigating the Relationship between Earnings Forecast Error and Total Accruals of the Companies Listed inTehran Stock Exchange. Quarterly Journal of Securities Exchange, 4(16), 57-78.
MLA
Mahdavi,G , and Zare Hossein Abadi,A . "Investigating the Relationship between Earnings Forecast Error and Total Accruals of the Companies Listed inTehran Stock Exchange", Quarterly Journal of Securities Exchange, 4, 16, 2012, 57-78.
HARVARD
Mahdavi G, Zare Hossein Abadi A. (2012). 'Investigating the Relationship between Earnings Forecast Error and Total Accruals of the Companies Listed inTehran Stock Exchange', Quarterly Journal of Securities Exchange, 4(16), pp. 57-78.
CHICAGO
G Mahdavi and A Zare Hossein Abadi, "Investigating the Relationship between Earnings Forecast Error and Total Accruals of the Companies Listed inTehran Stock Exchange," Quarterly Journal of Securities Exchange, 4 16 (2012): 57-78,
VANCOUVER
Mahdavi G, Zare Hossein Abadi A. Investigating the Relationship between Earnings Forecast Error and Total Accruals of the Companies Listed inTehran Stock Exchange. Quarterly Journal of Securities Exchange. 2012;4(16):57-78 (In Persian).
