The effect of organizational complexity on earnings forecasting behavior

Today the emergence of complexity has such its growthrapidityso that current century called complexity century. complexity theory has been spread in all of science andspeciallyin management and accounting. Organizational complexity is a feature that makes difficult to understand the activities and operation of the company.
Therefore, in this study the effect of each component of organizational complexity on accuracy and management optimisms in relation to provide forecasting earning has been examined. For this study, field research and library research were used. For statistical analysiswere used multivariate regression analysis model and Spss and Eviews software.The results obtained from 97 companies during 2009 to 2013,at 95 percent significance level, indicate that organizational complexity in its two side, cost and information, had decreased effect on the accuracy and optimism of management’s forecasting earning.