The Relationship between Management Earnings Forecast Errors and Accruals

Management earnings forecast is a kind of mandatory disclosure in Iran. A large body of literature on the capital market has emphasized the importance of this forecast. Earnings forecasts influence stock prices resulting in direct market reactions. Accruals represent a key aspect of mandatory report...

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Autores principales: Seyed Ahmad Khalifeh Soltani, Mahnaz Molanazari, Sajad Delpak
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2010
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Acceso en línea:https://doaj.org/article/1d1a2337adff47c8ad6c68ab212b0be5
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