Investigating the Relationship between Cost Adhesion and Earnings Estimation Error in Companies Accepted by Tehran Stock Exchange
Alireza Kord
Master of Audit of Islamic Azad University, Ali Abad Katoul University
Abstract
The purpose of this study was to investigate the relationship between cost stickiness and earnings forecast error in companies admitted to Tehran Stock Exchange. In this research, the library and documentary studies are used first to collect the data and information. Based on this, the theoretical foundations and research literature from Latin books and magazines and explanatory notes of selected companies, tablets Compressed Visual and Statistical Archives of Tehran Stock Exchange is collected.
Then, the data needed to test the research hypotheses are extracted through referring to the financial statements, the web site of the stock exchange and other related sites, as well as the new software transfer software and the comprehensive information bank. The Eviews software has been used to examine the relationship between variables. The results of this research indicate that there is a significant relationship between cost stickiness and earnings forecast error in Tehran Stock Exchange (TSE) companies.
Key words: Cost Adhesion, Earnings Error, Tehran Stock Exchange.
