Investigating the effect of earnings smoothing on stock risk with emphasis on the moderating role of analyst coverage, institutional owners and discretionary accruals

The purpose of this study was to investigate the effect of the quality of financial inputs on the accuracy of earnings forecasts. The spatial realm of companies listed on the Tehran Stock Exchange and the realm of time between 1392 and 1396 and 147 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (Ives software) have been used. The results showed that companies with financial corrections report less accurate management forecast reports, in addition to companies with internal control weaknesses report less accurate management forecast reports.