عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The purpose of the present study is to investigate the relationship between conservatism and the Specificity and Frequency of Earnings Forecasts. To do this, two hypotheses were specified. To test hypotheses, a sample was selected among the listed companies in Tehran stock exchange (TSE) during 1381-1387(2002-2008). Also, to measure conservatism, the measure of accruals and BTM based was used and the method of multivariate linear regression and the model of panel data were applied.
The results showed that, there is a negative relationship between accounting conservatism and Frequency of Earnings Forecasts. Therefore, it could be concluded that when the rate of accounting conservatism increases, Frequency of Earnings Forecasts decreases. But as far as the relationship between accounting conservatism and the Specificity of Earnings Forecasts is concerned, no evidence was found.