1
M.A. in Accounting, Parandak Institute of Higher Education
2
Associate Professor, Accounting Department, Economic and Accounting Faculty, Tehran centeral Branch, Islamic Azad University, Tehran, Iran
Abstract
This paper examines the impact of investments institutional shareholders and forecast error per-share earnings and dividends The cumulative abnormal return(CAR),In order to do this research sample of 123 companies listed on Tehran Stock Exchange on 5 year period(1390-1394) were selected For hypothesis test be used of multiple variable regression and their meaning done by F and T. and, for model self-cohesiveness be used of Durbin-Watson test. The results of this study show that there is a significant negative relationship between Investments of institutional shareholders and cumulative abnormal return and there is a significant positive correlation the forecast error earnings per share and cumulative abnormal return and there is not significant relationship the forecast error dividend and cumulative abnormal return.
Khavari,H and Heidarpoor,F . (2019). Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return. Accounting and Auditing Research, 11(41), 183-198.
MLA
Khavari,H , and Heidarpoor,F . "Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return", Accounting and Auditing Research, 11, 41, 2019, 183-198.
HARVARD
Khavari H, Heidarpoor F. (2019). 'Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return', Accounting and Auditing Research, 11(41), pp. 183-198.
CHICAGO
H Khavari and F Heidarpoor, "Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return," Accounting and Auditing Research, 11 41 (2019): 183-198,
VANCOUVER
Khavari H, Heidarpoor F. Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return. Accounting and Auditing Research. 2019;11(41):183-198 (In Persian).
