[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: year 9, Issue 35 (10-2017) ::
quarterly financial accounting journal 2017, 9(35): 26-48 Back to browse issues page
The Role of Abnormal Earnings Growth on Earnings Response Coefficient
Mohsen Tanani *
Assistant professor
Abstract:   (178 Views)

One of the information that investors consider important are signals that are emitted from the firm’s future value. And one of the factors affecting the signals is Abnormal Earnings Growth Forecast of the firms. In this study, we analyze the impact of ex-ante abnormal earnings growth on earnings response coefficient. To aim this goal, 67 company’s information for the time period 2011-2015 was studied. The compound data ways used to test research hypothesis by multiple regression. Research results show that there were a positive and meaningful relationship between the ex-ante abnormal earnings growth and earnings response coefficient. So it can be argued that Abnormal Earnings Growth Forecast is an important factor in determining the Earnings Response Coefficient and Earnings Quality of companies.

 

Keywords: Abnormal Earnings Growth, Cumulative Abnormal Return, Earnings Quality, Earnings Response Coefficient, Forecast Error.
Full-Text [PDF 883 kb]   (109 Downloads)    
Type of Study: Research | Subject: Special
Send email to the article author

Add your comments about this article
Your username or Email:

Write the security code in the box >


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Tanani M. The Role of Abnormal Earnings Growth on Earnings Response Coefficient. quarterly financial accounting journal. 2017; 9 (35) :26-48
URL: http://qfaj.ir/article-1-688-en.html


year 9, Issue 35 (10-2017) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.05 seconds with 30 queries by YEKTAWEB 3647