Accounting expertise, audit committee, management's expectations and non-negative earnings surprises

سال انتشار: 1393
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 629

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شناسه ملی سند علمی:

MOCONF01_0368

تاریخ نمایه سازی: 29 آبان 1394

چکیده مقاله:

We will determine whether the audit committee accounting expertise to manage expectations to avoid negative earnings surprises limit. In order to control our internal accounting expert in an accounting expert to serve on the Audit Committee will review: 1- Lower expectations to avoid negative earnings surprises Management 2- wonders of non-negative income from management's expectations. 3- More non-negative earnings surprises are less susceptible to manipulation revenue and earnings expectations are. However, the inclusion of an accounting expert on the audit committee, management's expectations in the interim period. Limit. While Brown found that the analysts revised lower in the fourth quarter, more important, they also discovered a smaller non-negative earnings surprises. And therefore focus only on management's expectations in the interim period will be limited.

کلیدواژه ها:

audit committee ، earnings surprises’ accounting expert

نویسندگان

Alireza Azimi Sani

Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.

Mohammad Siyami

Department of Accounting,Marand Branch, Islamic Azad University Marand, Iran.

Magsoud Siyami

Department of Accounting Branch, Islamic Azad University Marand, Iran.

Magsoud Alilou

Department of Accounting, Branch, Islamic University tabriz , Iran.

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