Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach
This study investigates how the quality of financial disclosure, influenced by accruals, impacts earnings volatility and the accuracy of earnings forecasts in banks from Iran and Iraq. We utilized a hybrid spatial panel model, analyzed through R and RStudio, to evaluate data from 22 Iranian banks an...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2025-02-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_215624_c1ff5663f9944cff2fc57b9d9536a65b.pdf |
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