The Effective of Cognitive Disorders CEO on Future Earnings Prospects Stickiness

Understanding cost behavior is one of the important discussions of industrial accounting and management accounting. The basic assumption in the traditional literature of cost accounting is that for any increase and decrease in activity level, there is a symmetrical relationship between costs and activity level; that is, the magnitude of changes in costs regardless of the direction of change depends only on the change in the amount of the surface activity. The prospect of future earnings, its stickiness, and the cash returns of the stock, due to the objectivity and tangibility, have a special place in the analysis of a group of stakeholders with technical knowledge. Therefore, attention to the issue of stickiness of the prospects of future income as a new feature of costing looks necessary. The Purpose of this research is Effectiveness of future earnings prospects stickiness of cognitive disorders CEO. The sample of this study includes 206 companies accepted in Tehran Stock Exchange during the period of 2009-2016, which was investigated using multivariate linear regression using Eviews software. The results of the research indicate that there is a meaningful relationship between the three criteria and the stickiness of the prospects of future earnings. This relationship was positive in both cases of optimism and optimism in terms of optimism among the three criteria of the rest.