نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه حسابداری و مدیریت، دانشگاه آزاد اسلامی، سمنان، ایران
2 استادیار گروه حسابداری، دانشگاه حسابداری و مدیریت، دانشگاه آزاد اسلامی، سمنان، ایران
3 دانشیار گروه حسابداری، دانشگاه حسابداری و مدیریت، دانشگاه آزاد اسلامی، سمنان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
In the present study, the researcher uses meta-analysis to investigate how the size of the company affects the accuracy of earnings forecasting. In the first step, referring to the available domestic and foreign scientific and research databases, the keywords of company size and accuracy of earnings forecasting and meta-analysis method were searched and a number of articles in Persian and English from 2010 to 2021 about this relationship were found. In the next step, in order to calculate the size of the study effect, the researcher first standardizes all the results of the articles and identifies them so that they can be compared and combined. The results of the present study using the statistical combination of the results of previous studies in the field of examining the effect of company size on the accuracy of earnings forecasting showed that the fixed effects model is valid and significant and states that company size has a significant effect on the accuracy of earnings forecasting. Also, tests of homogeneity of research showed that the studies of the present study are completely homogeneous
کلیدواژهها [English]