Fair value Accounting and Precision of Forecasting Analysis

Forecasting plays an important role in making economic decisions. In this regard, the Securities and Exchange Organization obligates stock exchange companies to forecast the future profit on every share. The main objectives of this research are discussing fair value and precision offorecasting analysis. To determine the sample in the current research we have not used any equations for sampling or size estimation. Instead we have used an elimination method. Using Cochran’s test 152 companies were selected as sample. In this research multivariate regressionis used by employing compositional and cross-sectional data. For statistical analysis and testing research hypotheses, we have applied descriptive and inferential statistical methods. At first we used descriptive statistics to explain and describe demographic characteristics of the data andthen classical regression hypotheses were examined to estimate parameters and for the examination of the testing of research hypotheses.We also have used Eviews software for descriptive analysis of data and testing hypotheses and extracting regression model and the results of the analysis confirmed both hypotheses about the relation between precision of analysts’ forecasting and fair value severity and the one between precision of analysts’ forecasting and the level of fair value measurement.

کلیدواژه ها:

Accounting ، Fair Value ، Precision of Forecasting Analysis ، Securities and Exchange Organization