Farhad Dehdar - Assistant Professor of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran
Marjan Shahali - PHD Student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran

The main objective of this study was to evaluate the impact of the financial and economic variables on forecast error earnings per share of listed firms in Tehran Stock Exchange. This study aims to review existing empirical evidence thus adapt the available facts and evidence put forward views on economic and financial factors affecting the deviation is forecast corporate profits. The findings of this research with the goal to be able to capital market participants, decision makers, analysts and potential investors in the Stock Exchange of Securities financial asset investment plans with regard to economic and financial factors affecting the prediction error profits help. Because of the important factors leading to optimal investment portfolio with the decisions and results also have doubled. To achieve the goals achieved, the following hypothesis is proposed and studied: 1. Managed floating exchange rate changes between the percentages of the company s per share earnings forecast significant relationship exists.2. Between the amount paid (motivate) the amount per share earnings forecast there is a significant relationship. 3. Between the uses of the facilities (currency) per share to the earnings forecast there is a significant relationship.

earnings per share forecast error, economic financial variables, paid facilities