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Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
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Conditional persistence of earnings components and accounting anomalies
Amir, Eli; Kama, Itay; Levi, Shai - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
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Why do accruals predict earnings?
Lewellen, Jonathan; Resutek, Robert J. - In: Journal of accounting & economics 67 (2019) 2/3, pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
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Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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Mandatory management forecasts, forecast revisions, and abnormal accruals
Yamada, Akihiro - In: Asian review of accounting 24 (2016) 3, pp. 295-312
Persistent link: https://www.econbiz.de/10011618629
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
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Do managers use meeting analyst forecasts to signal private information? : evidence from patent citations
Gunny, Katherine; Zhang, Tracey Chunqi - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 950-973
Persistent link: https://www.econbiz.de/10010479054
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Predicting accruals based on cash-flow properties
Frankel, Richard M.; Sun, Yan - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
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Accounting for Uncertainty : An Application of Bayesian Methods to Accruals Models
Breuer, Matthias - 2020
We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature's standard approach. The standard approach takes a given model of...
Persistent link: https://www.econbiz.de/10012848657