Abstract:Purpose: the main purpose of this research is to examine the effective factors in abnormal error of earnings forecast. Design/methodology/approach: this research is an applied research, and its design is semi-empirical, which is done by the method of post-event (past information). The statistical population of the research includes all companies listed in Tehran Stock Exchange (TSE), and its period is four years, from 2010 to 2013. To examine the hypotheses, correlation analysis, and variance analysis test are… Show more
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