چکیده (انگلیسی):

ABSTRACT: Forecasted earnings provide significant information for investment and other financial statements
users. In recent years, a large number of studies have considered the forecasted earning accuracy by management.
In this research, influence of financial situation of companies on the earning forecast accuracy by managers of listed
companies in Tehran Stock Exchange is considered. Financial situation of companies is evaluated based on four
variables, including: Income Smoothing, financial crisis, continuity of activity, and auditor’s opinion. To achieve this
goal 130 companies out of all companies working in Tehran stock market between the five year periods of 2008 to
2012 were selected as statistical sample. Two independent sample T- Student Test was used to study accuracy of
hypotheses. Research findings show that continuity of activity and income smoothing variables can affect earning
forecast accuracy, while financial crisis and auditor’s opinion variables were not affective on earning forecast
accuracy.