چکیده (انگلیسی):

Present study is aimed to investigate the relationship between restating financial statements and accuracy
of forecasting dividends per share; studies suggest that companies which restate financial statements has tried to
meet negative consequences of post-period restating. It seems that administrators of such type of companies try to
enhance the credibility of provided forecasts in capital markets. In other words, presumably, accurate and reliable
forecasting by management is an appropriate method to increase the quality of disclosure in companies which restate
financial statements. Therefore, the purpose of this study determine will be relationship between restating financial
information on the accuracy of forecasting dividends per share, and explaining their forecasting behavior in companies
which try to restate accounting information. Research method is descriptive and correlation type and the pattern of
testing hypotheses is a multiple regression model. As well as, 170 companies (since 2008 to 2012) were selected to test
the hypotheses. According to the research hypothesis, which is relationship between restating financial statements
and accuracy of forecasting dividends, research results indicate that there is a significant and direct relationship
between accuracy of forecasting dividends and restating financial statements, and accordingly, it seems that
companies which restate financial statements will increase the accuracy of forecasting dividends per share in pre -
period of restating.