Earnings Volatility and Earnings Predictability

This study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings predictability. Results indicate widely held managerial beliefs that ear...

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Autores principales:	Sasan Mehrani, Reza Hesarzadeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	earnings volatility earnings predictability earning persistence time horizon Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/423ed5069c1c45639f42ec9458000314
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spelling	oai:doaj.org-article:423ed5069c1c45639f42ec94580003142021-11-04T19:41:02ZEarnings Volatility and Earnings Predictability2008-89142476-292X10.22103/jak.2011.18https://doaj.org/article/423ed5069c1c45639f42ec94580003142011-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_18_9b9ea07c61659222a78e2c5c13589a63.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings predictability. Results indicate widely held managerial beliefs that earnings volatility is negatively related to earnings predictability. In addition, we find that the consideration of earnings volatility brings substantial improvements in the prediction of both short- and long-term earnings. Conditioning on volatility information also allows identifying implications of earnings volatility for earnings predictability.Sasan MehraniReza HesarzadehShahid Bahonar University of Kermanarticleearnings volatilityearnings predictabilityearning persistencetime horizonAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 6, Pp 27-42 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings volatility earnings predictability earning persistence time horizon Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings volatility earnings predictability earning persistence time horizon Accounting. Bookkeeping HF5601-5689 Sasan Mehrani Reza Hesarzadeh Earnings Volatility and Earnings Predictability
description	This study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings predictability. Results indicate widely held managerial beliefs that earnings volatility is negatively related to earnings predictability. In addition, we find that the consideration of earnings volatility brings substantial improvements in the prediction of both short- and long-term earnings. Conditioning on volatility information also allows identifying implications of earnings volatility for earnings predictability.
format	article
author	Sasan Mehrani Reza Hesarzadeh
author_facet	Sasan Mehrani Reza Hesarzadeh
author_sort	Sasan Mehrani
title	Earnings Volatility and Earnings Predictability
title_short	Earnings Volatility and Earnings Predictability
title_full	Earnings Volatility and Earnings Predictability
title_fullStr	Earnings Volatility and Earnings Predictability
title_full_unstemmed	Earnings Volatility and Earnings Predictability
title_sort	earnings volatility and earnings predictability
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/423ed5069c1c45639f42ec9458000314
work_keys_str_mv	AT sasanmehrani earningsvolatilityandearningspredictability AT rezahesarzadeh earningsvolatilityandearningspredictability
_version_	1718444644334829568

Earnings Volatility and Earnings Predictability

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