Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between investors' emotional orientation and earnings forecasts by management

Document Type : Original Article

Author
eslamshahr
Abstract
The purpose of this study is to investigate the relationship between investors' emotional orientation and earnings forecasts by management. The study period is between the years 1391 to 1398; The statistical population studied in this study includes all companies listed on the Tehran Stock Exchange. After imposing restrictions on sample selection, 146 member companies have been selected as a statistical sample and systematically removed. The results of testing the hypotheses with the panel data approach and multivariate regression showed that there is a relationship between investors' emotional orientation and earnings forecasts by management.
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