Abstract
Earnings forecast by management, investors and other entities are the main sources of information are considered. The significance of this variation depends on the forecast. This deviation is much lower, the prediction is more accurate On the other hand, and there are various sources for predictions. Among their predictions by managers. Therefore of this study was to investigate the accuracy of earnings forecast by managers to examine how directors of respond to specific features of structure property looks to reach this purpose the data of listed companies in Tehran Stock Exchange during the period 1386 to 1391, extracting 498 views using multiple regression data using statistical software E. Views 7were analyzed. The results showed a direct relationship between the independent variables of an institutional shareholder, directors of non-duty, responsibility separation of Managing Director and chairman of the board and the dependent variable is the earnings forecast accuracy the results showed that the variables percent majority ownership percentage ownership concentration and profit forecasts are variable.
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