The impact of economic fluctuations on earnings forecast

Previous studies in the area of earnings forecasts hold a common characteristic, they make no distinction as to the economic cycle when evaluating voluntary earnings disclosures. This paper presents an empirical investigation to study the relationship between actual as well as forecasted earnings an...

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Bibliographic Details
Main Authors: Ata Molodpoor, Roya Darabi
Format: Article
Language:English
Published: Growing Science 2015-07-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol5/msl_2015_60.pdf