1
M.Sc., Faculty of Humanities, Department of Accounting, Saveh Islamic Azad University, Iran
2
Assistant Professor, Faculty of Humanities, Department of Accounting, Saveh Islamic Azad University, Iran
Abstract
The present study was conducted with the subject of forecasting profit movements using accounting data and XBRL. The present study is considered as an applied research in terms of the type of research. The present study is also a quantitative research in terms of data collection method. The statistical population in this study consists of (all manufacturing companies) members (Stock Exchange and Securities Organization) and (Iran Stock Exchange Company) in the years (1393 to 1397).Sampling in this study is a part of probabilistic sampling group (ie equal probability of presence of all members of the statistical population in the sampling process) and is a relative stratified sampling. Data were collected by Cadal system and stock exchange site. The results showed that using XBRL data and variables considered in the periods from 1393 to 1397 can predict 59% to 75% and an average of 66.5% earnings per share.
movahediyan,M. and qorbanhoseini,M. (2020). Predict profit movements using accounting data and XBRL. Journal of Accounting and Management Vision, 3(29), 1-17.
MLA
movahediyan,M. , and qorbanhoseini,M. . "Predict profit movements using accounting data and XBRL", Journal of Accounting and Management Vision, 3, 29, 2020, 1-17.
HARVARD
movahediyan M., qorbanhoseini M. (2020). 'Predict profit movements using accounting data and XBRL', Journal of Accounting and Management Vision, 3(29), pp. 1-17.
CHICAGO
M. movahediyan and M. qorbanhoseini, "Predict profit movements using accounting data and XBRL," Journal of Accounting and Management Vision, 3 29 (2020): 1-17,
VANCOUVER
movahediyan M., qorbanhoseini M. Predict profit movements using accounting data and XBRL. Journal of Accounting and Management Vision, 2020; 3(29): 1-17.
