نویسندگان
1 استادیار دانشگاه بین¬المللی امام خمینی (ره) قزوین، ایران
2 کارشناسی ارشد حسابداری، دانشگاه بین¬المللی امام خمینی (ره) قزوین، ایران
3 کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد کاشان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This study aims to review what factors and to what extent can influence the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth. The statistical society includes the accepted companies in Tehran Stock Exchange since early 1384 to the end of 1387. Analyzing the independent variables such as horizontal predictive length (short- term/long- term), the frequency of reviewing the predicted profits of the last year’s report, auditor’s view on the last year’s statements, the type of the industry, and the company’s size through multiple regression analysis, variance analysis, and coefficient of determination, we concluded that from among the above-mentioned factors, horizontal predictive length, and the type of the industry influence the accuracy of the companies, predicted profits and it was determined that by the order priority the type of the industry and the horizontal predictive length can influence the independent variable respectively. No meaningful correlation was seen between the other factors and the accuracy of predicted profit.
کلیدواژه‌ها [English]
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