The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk

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2016
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Abstract
Earnings per share forecast is one of the most important information disclosed by firms, on the other hand, cycles of recession and inflation have confronted companies with financial crises. This study investigates the relation between the qualitative characteristics of earning per share forecasts by management and bankruptcy risk. The sample consists of 139 firms listed in Tehran Stock Exchange in the period from 2006 to 2013. Research hypotheses are tested through panel data regression analysis using fixed effects. Results indicate a significant negative relation between accuracy of earnings per share forecast and bankruptcy risk. However, there is no significant relation between the frequencies of earning per share forecast and bankruptcy risk. According to the findings, it can be stated that the qualitative characteristics of earning per share are effective on bankruptcy risk. This means that the more accurate and reliable earning per share forecasts, the less bankruptcy risk.
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sharifi2016the Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors sharifi, sogand;اعتمادی, حسین;سپاسی, سحر;
Journal پژوهش‌های تجربی حسابداری
Year 2016
DOI
DOI not found
URL
http://jera.alzahra.ac.ir/article_2296_af289d1ace15f44942fcda5d1f1053b7.pdf
Keywords
Medicine (General) Medicine business education (general) finance economic theory. demography management. industrial management accounting. bookkeeping production management. operations management

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