Reliable earnings forecasts feasibility report mentioned capital increase

Subject Areas :

رویا Darabi ¹ , مهناز Rabiei ² , مهران Farhangh ³

1 - استادیار دانشگاه آزاد اسلامی واحد تهران جنوب
2 - استادیار دانشگاه آزاد اسلامی واحد تهران جنوب
3 - کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد تهران جنوب

Received: 2015-05-09 Accepted : 2015-05-09 Published : 2012-02-20

Keywords:

Abstract :

The aim of this study is to assess the errors which would occur in the prediction of absolute earnings in the increasing capital reporting. To achieve mentioned objective, we have examined some information as performance evaluation measures including assets, debits, sales, financial leverage ratio, internal rate of returns and the errors which would occur in the prediction of absolute earnings in the increasing capital reporting 1386 to 1388. The correlation analysis with linear regression and test variance analysis have been used as the statistical method and the gathered data has been analyzed via the SPSS software. On top pf that, rationality of the regression equation and its coefficients were investigated respectively with F and T tests. The results reveal a significant relation between the errors which would occur in the prediction of absolute earnings in the increasing capital reporting and financial position of the companies, internal rate of returns, the industry type, the reports type (financing for working capital or financing for development plans). In addition the errors which would occur in the prediction of absolute earnings was found independent to financial leverage rate, when the companies get into the Stock Exchange and size of the companies.

References:

 

خالقی مقدم، حمید ، محمود بهرامیان ، (1384)، میزان عدم صحت پیش بینی سود شرکت هادر عرضه اولیه، پایان نامه کارشناسی ارشد، دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی.

 

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