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Discussion of "Are analysts' cash flow forecasts naïve extensions of their own earnings forecasts?"

Mangen, Claudine - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 466-481

Persistent link: https://www.econbiz.de/10009779738

Are analysts' cash flow forecasts naïve extensions of their own earnings forecasts?

Call, Andrew C.; Chen, Shuping; Tong, Yen H. - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 438-465

Persistent link: https://www.econbiz.de/10009779739

Short-term earnings guidance and accrual-based earnings management

Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987

Persistent link: https://www.econbiz.de/10010379968

Accruals quality, information risk and cost of capital : evidence from Australia

Gray, Philip K.; Koh, Ping-sheng; Tong, Yen H. - In: Journal of business finance & accounting : JBFA 36 (2009) 1/2, pp. 51-72

Persistent link: https://www.econbiz.de/10003822149

Are Analysts’ Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?

Call, Andrew C. - 2012

We examine the sophistication of analysts' cash flow forecasts to better understand what accrual adjustments, if any … triangulate our conclusion that analysts' cash flow forecasts incorporate meaningful accrual adjustments. First, we review a … forecasts are not simply naïve extensions of their own earnings forecasts, but that they reflect meaningful and useful accrual …

Persistent link: https://www.econbiz.de/10013105787

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Call, Andrew C. - 2013

Motivated by recent practitioners' concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of...

Persistent link: https://www.econbiz.de/10013075955