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The Usefulness of Acquired Intangible Asset Fair Values in Predicting Future Payoffs
McInnis, John M. - 2020
There is a long-standing debate on the recognition of intangible assets and whether they can be measured reliably. Most recognized intangibles are acquired in business combinations, and estimating their fair values is highly subjective. Using a broad sample of business combinations in the U.S....
Persistent link: https://www.econbiz.de/10012850972
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Do Earnings Reported Under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks
Palea, Vera - 2019
This paper examines the relative costs and benefits of International Financial Reporting Standards (IFRS) adoption in … the European Union by testing the ability of earnings computed under IFRS to predict future cash flows. The study … predict cash flows, and it compares IFRS with domestic Generally Accepted Accounting Principles (GAAP). Evidence from a sample …
Persistent link: https://www.econbiz.de/10012903767
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Does IFRS adoption increase the accuracy of Chinese analysts' forecasts?
Ding, Fangfei; Luo, Wenting; Hao, Xiaolin; Zhang, Lei - In: Emerging markets finance & trade : a journal of the … 53 (2017) 5, pp. 1107-1121
Persistent link: https://www.econbiz.de/10011764881
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Fair value accounting and analyst forecast accuracy
Ayres, Douglas; Huang, Xuerong; Myring, Mark - In: Advances in accounting : a research annual 37 (2017), pp. 58-70
Persistent link: https://www.econbiz.de/10011846659
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Ownership balance, supervisory efficiency of independent directors and the quality of management earnings forecasts
Song, Yunling; Ji, Xinwei; Lee, Chi-wen Jevons - In: China journal of accounting research : CJAR 6 (2013) 2, pp. 113-132
In the Chinese securities market, with its characteristics of influence through personal relationships (Guanxi) and underdeveloped standards of law and enforcement, can independent directors play the supervisory role expected by securities regulators? In this study we use the degree of precision...
Persistent link: https://www.econbiz.de/10011825791
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Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income
Green, Danielle - 2020
We contribute to the research on the information content of earnings as it applies to the forecasting of economic activity across reporting models. We examine whether publicly available financial statement information is incrementally useful in forecasting confidentially reported taxable income....
Persistent link: https://www.econbiz.de/10012842253
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SEC Comment Letter Review and Analyst ETR Forecast Accuracy
Ehinger, Anne - 2020
The Securities and Exchange Commission (SEC) issues comment letters suggesting revisions to firms' tax disclosures with the goal of improving the informativeness of these disclosures. I examine if SEC-prompted revisions to firms' tax disclosures are associated with changes in the informativeness...
Persistent link: https://www.econbiz.de/10012848639
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FASB was Right : Earnings Beat Cash Flows when Predicting Future Cash Flows
Ball, Ray - 2020
Do accruals-based accounting earnings provide better information to investors about future operating cash flows than operating cash flows themselves, as predicted by FASB's conceptual framework? The most recent evidence (Nallareddy et al., 2020) is that operating cash flows, measured correctly...
Persistent link: https://www.econbiz.de/10012823531
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Other Comprehensive Income, Its Components, and Analysts’ Forecasts
Anderson, Joshua D.; Cao, Yiting; Riedl, Eddie; Song, … - 2021
This paper examines how analysts incorporate other comprehensive income (OCI) and its components into their earnings forecasts. We first document that analysts’ one-year-ahead earnings forecasts are associated with OCI and OCI components having predictive ability; this suggests analysts (at...
Persistent link: https://www.econbiz.de/10014087078
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Analysts’ Use of Information in TCFD Aligned Climate Change Disclosures in Their Forecasts
Ding, Dong; Liu, Bin; Chang, Millicent - 2023
We examine how financial analysts use the information contained in TCFD aligned climate change disclosures in their forecasts, using firm-level textual climate change disclosures. The results show that climate change disclosures are associated with reduced forecast error and dispersion. This...
Persistent link: https://www.econbiz.de/10014265430