پایان نامه ها

پایان نامه رایگان درباره بورس اوراق بهادار تهران، بورس اوراق بهادار، کارشناسی ارشد، آموزش بورس

بورس اوراق بهادار تهران»،پایان نامه کارشناسی ارشد، وزارت علوم،تحقیقات،وفناوری،دانشگاه اصفهان،دانشکده علوم اداری و اقتصاد.
38- ملکیان ،اسفندیارواحمدپور ،احمدو رحمانی نصر آبادی، محمدودریانی،عباسعلی،(1389)،« عوامل مؤثر بر دقت سود پيش بيني شده توسط شركتها شواهدي از: بازار بورس و اوراق بهادار تهران»، بررسی های حسابداری و حسابرسی ،دوره 17،شماره 61،صص23-28.
39- نمازی ، محمد،شمس الدینی ،کاظم،(1385)،« بررسي سازه هاي مؤثر بر دقت پيش بيني سود توسط مديريت شركتهاي پذيرفته شده در بورس اوراق بهادار تهران»،مجله توسعه و سرمايه/سال اول/ شماره 1/ پاييز و زمستان 1386/ صفحات 1 25
40- مجله اقتصادی پارسیان سهام ، «آموزش بورس » منتشر شده در 7 اسفند 1392 ،به آدرس http://parsiansaham.ir/stock-learning

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The effect of the Earning Forecast Quality of the investee on investment decisions of the investor companies in the Tehran Stock Exchange.

Abstract
A key determinant of successful investment is management’s ability to forecast Projects payoffs, because forecasting plays a central role in investment valuation methods .Although these forecasts are a critical component of firm health, most forecasts are internal and thus not directly observable by external stakeholders. However, we expect that management’s forecasting ability used to generate internal project payoff forecasts may transfer to other managerial tasks that involve forecasting, such as providing external management earnings forecasts. The importance of earning predicted is dependent on the amount of Deviation from reality. Research shows that meet the market expectations, earnings per share, the value of attaches a significant. In anticipation that the market will react.
The purpose of this study is The Impact of the Earnings Forecast Quality of the investee company on investment decisions of investors in Tehran Stock Exchange.
For this purpose, 121 companies was selected from accepted in Exchange during years: 1388-1392. In this study, the accuracy of forecasting earnings as a measure of the quality of the Profit forecasts selected. On the one hand, Its Impact on investment decisions investor companies evaluated and From the Other side Its impact on yield and abnormal return and ROA and The ratio of book value to market value per share is tested.
The purpose of this research is applied. This research is correlational in nature and content. Research was conducted within the framework of A priori- Inductive. In this study, to analyze the assumptions of the panel analysis is designed.Using some regression analysis, the study has determined a positive and meaningful relationship between the quality of earning forecast and all of the investment time horizon and yield and ROA and The ratio of book value to market value per share. However, the study did not find any meaningful relationship between earning forecast accuracy Both Volume of investments and abnormal returns.

Key words: Earnings Forecast Quality, forecasting earnings accuracy, yield, ratio of book value to market value per share, abnormal return

Written By:
Maryam Zabihi Soltan Ahmadi

ISLAMIC AZAD UNIVERSITY
SOUTH TEHRAN BRANCH

FACTULTY OF MANAGEMENT & ACCOUNTING
“M.A.” THES

SABJECT:
The effect of the Earning Forecast Quality of the investee on investment decisions of the investor companies in the Tehran Stock Exchange.

SUPERVISOR:
Ali Baghani Ph.D.

ADVISOR:
Mohsen Hamidian Ph.D.

WRITTEN BY:
Maryam Zabihi Soltan Ahmadi

DATE:
February 2015

1.Goodman et al, 2013
2. Truman, 1986

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