Peer feedback is increasingly used to train assessment skills in teacher-training programs. However, studies investigating the roles of peer feedback providers' beliefs about peer feedback provision, their perceptions of their peer feedback message and their experienced emotions are still limited. This study aimed to explore how peer feedback accuracy and providers' comprehension of the learning task were related to these characteristics. Analysis of peer feedback provided by 53 preservice mathematics teachers revealed that peer feedback accuracy was predicted by cognitive-verification, cognitive elaboration and self-efficacy types of peer feedback. Providers' perceptions of their peer feedback message and anxiety also predicted peer feedback accuracy. No evidence was found that peer feedback related beliefs and perceptions predicted providers' comprehension of the learning task.