جستجوی مقالات مرتبط با کلیدواژه « خطای فصلی در سود پیش بینی شده » در نشریات گروه « مالی »

Prediction of management is a key mechanism of voluntary disclosure. Previous studies in this area have shown evidences that managers disseminate the profit predictions to provide more information and guidance to the market and the market significantly react to it.After designing the mentioned indices, the data of transactions conducted in the study five-year duration i.e. 1390-94 (2011-15) has been collected from the Stock Exchange. The statistical sample is consisted of 107 companies that have been selected using systematic elimination method that totally were 535 year-firm. In this study to assess the hypotheses, the linear regression and correlation have been used. In order to data analysis and test the hypotheses, the EVIEWS software is used. What can be considered in total summing up and conclusion of the study hypotheses is that the buy and hold returns, the number of revision and the seasonal error in predicted profit have an impact on the possibility of revision in profit prediction. In addition, decision-making based on informed transactions by insiders has an impact on the relationship between the mentioned variables.