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Investigating the effect of rounding and revision in predicting earnings per share on investors' attention

Year: 1398
COI: JR_AMFA-4-1_005
Language: EnglishView: 40
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Ayat Bijani - Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
Iraj Nouri - Department of Industrial Management, Arak Branch, Islamic Azad University, Arak, Iran


Because in the theory of economics, the value of a company is based on the current value of future cash flows and profit is used as a substitute for cash flows, profit forecasting is of particular importance. In the research, the effect of rounding and revision in predicting earnings per share on the investors' attention in Iran has been investigated. After designing the investors' attention assessment indexes, the transaction information was collected from the Stock Exchange in the five-year period of ۲۰۱۱-۲۰۱۵. The statistical sample consists of ۱۲۰ companies selected by systematic elimination method and totally obtained ۶۰۰ year-firm. In this research, linear regression and correlation were used to investigate the hypotheses of the research and Eviews software was used to analyze the data and test the hypotheses. What can be said in the summing up and conclusion of the test of research hypotheses is that predicting the earning per share influences investors 'attention, as well as the revision of the earnings per share influences the investors' attention. On the other hand, research studies show that the rounding in interaction with the revision in predicting earnings per share can also affect the investors' attention.


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Bijani, Ayat and Nouri, Iraj,1398,Investigating the effect of rounding and revision in predicting earnings per share on investors' attention,

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  • Athanasakou, V., Simpson, A., Investor attention to rounding as a ...
  • Clement, M. B, Tse, S.Y., Do investors respond to analysts’ ...
  • Forster, G., Briloff and the capital market. Journal of Accounting ...
  • Hirshleifer, D., Lim, S.S., Teoh, S.H., Limited investor attention, and ...
  • Parsaanian, M., Stock Exchange, Department of Public Administration, Faculty of ...
  • Shaalizadeh, B., Investigating the relationship between the difference between the ...
  • Yamada, A., Mandatory management forecasts, forecast revisions, and abnormal accruals, ...

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Type of center: Azad University
Paper count: 7,525
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