Explanation the Relationship between Accounting Earnings Volatility and Predictability

In this study we investigate the relationship between earnings volatility and earnings predictability (short and long-term), in addition we investigate information content of earnings volatility. Our framework is based on Dichev and Tang (2009). There is a belief that higher earnings volatility indi...

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Bibliographic Details
Main Authors: Bita Mashayekhi, Vahid Mennati
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2012-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_1117_586129ac418605df8dd8f7ccaa82ed2a.pdf