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Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?
Bilinski, Pawel - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 401-434
Persistent link: https://www.econbiz.de/10010378393
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The Informativeness of Analysts' Cash Flow Forecasts : International Evidence
Wang, Changjiang (John); Yu, Minna - 2021
examining the immediate market reaction to analysts’ cash flow forecast revisions. Using a large sample from 57 countries or … is a significant market reaction to analysts’ cash flow forecast revisions incremental to the reaction to earnings … forecast revisions. Using the accrual index based on the sample in the pre-IFRS period, we find that market reaction to cash …
Persistent link: https://www.econbiz.de/10013221553
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Analysts' cash flow forecasts and firms' information environment: evidence from bid-ask spread
Ma, Mengyu - In: International journal of accounting and information … 32 (2024) 3, pp. 430-446
Persistent link: https://www.econbiz.de/10014549199
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The predictive ability of quarterly financial statements
Zhou, Hui; Maneesoonthorn, Worapree; Chen, Xiangjin B. - In: International Journal of Financial Studies : open … 9 (2021) 3, pp. 1-17
A fundamental role of financial reporting is to provide information useful in forecasting future cash flows. Applying up-to-date time series modelling techniques, this study provides direct evidence on the usefulness of quarterly data in predicting future operating cash flows. Moreover, we show...
Persistent link: https://www.econbiz.de/10012631876
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Financial statement comparability and analysts' optimism for accruals
Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22
Persistent link: https://www.econbiz.de/10015062421
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The effect of financial statement comparability on analysts' reliance on common information
Shim, Jun Yong; Ki, Eunsun - In: Global business and finance review 22 (2017) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10011849347
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Shaping the information environment : international evidence on financial reporting frequency and analysts' earnings forecast errors
Filip, Andrei; Liu, Junqi; Moraru-Arfire, Andreea - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 754-785
Persistent link: https://www.econbiz.de/10014584639
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Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
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Möglichkeiten der Verwendung des externen Rechnungswesens zur Realisierung des Marktwertkonzepts
Metze, Christoph - 2000
Persistent link: https://www.econbiz.de/10001506463
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The role of disaggregation of earnings in stock valuation and earnings forecasting
Wang, Pengguo - In: Accounting and business research : a research quarterly … 43 (2013) 5, pp. 530-557
Persistent link: https://www.econbiz.de/10010208981