A Framework for Earnings Forecasts Reporting

The Earnings Forecasts report is one of the sources of information for stakeholders in the capital market. The presentation of this report has been a challenging issue in recent years. The purpose of this research is to develop a framework for Earnings Forecasts reporting in the Iranian capital market. In this research, a qualitative research method and an approach based on theme analysis have been used. To achieve the purpose of the research, First, the primary framework was identified by studying the literature review and theoretical background of the research. then, Using the snowball sampling method, 21 experts in the field of financial reporting and capital market were interviewed in a semi-structured manner. Finally, the data of the research was analyzed with the method of theme analysis and the Earnings Forecasts reporting framework was extracted according to the country's environmental characteristics. According to the findings of the research, 14 sub-themes and 6 main themes including generalities, antecedents, characteristics, consequences, challenges and evaluation were identified, which were determined as the components of framework for Earnings Forecasts Reporting. The results of this research can be a suitable guide for amending regulations and developing financial reporting standards.