ام البنین دادار

Identifying important factors that affect the quality and accuracy of profit forecasting is of great importance. Research has highlighted a significant link between market concentration and earnings forecast accuracy, but at the same time, the exact mechanism through which industry market concentration affects earnings forecast accuracy has not yet been provided. The purpose of this research is to investigate the relationship between market concentration and the accuracy of profit forecasting with regard to the role of financial reporting quality. The data of this research is taken from the financial statements of 164 companies of Tehran capital market in the period of 2012-2021 and panel analysis was used to analyze the hypothesis. The results showed that there is a negative and significant relationship between industry market concentration indicators (i.e. less competition) and profit forecasting accuracy. Also, the quality of financial reporting has a positive and significant relationship with the accuracy of profit forecasting. But in companies with higher concentration (less competition), although the significance of the moderating role of financial reporting quality is confirmed; But it is not able to change the direction and neutralize the negative role of industry market concentration on the accuracy of profit forecast.