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Predicting earnings and cash flows: the information content of losses and tax loss carryforwards

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017

We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...

Persistent link: https://www.econbiz.de/10011779809

The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components

Hollie, Dana; Shane, Philip B.; Zhao, Qiuhong - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 199-237

Persistent link: https://www.econbiz.de/10011713516

Forecasting dividend growth : the role of adjusted earnings yield

Yu, Deshui; Huang, Difang; Li, Chen; Li, Luyang - In: Economic modelling 120 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014384127

Firms' Propensity to Meet or Miss Analysts' Forecasts of Cash Flows and Earnings

Brown, Lawrence D.; Pinello, Arianna S. - 2014

flows vis-a-vis earnings is large; (3) analysts forecast extreme positive accruals; (4) analysts downwardly revise cash flow …

Persistent link: https://www.econbiz.de/10014220420

The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective

Legoria, Joseph; Sellers, Keith - 2006

This paper empirically tests whether the various SFAS No. 109 reporting and disclosure requirements provide information that is consistent with the FASB's Conceptual Framework. To address this question, we examine whether information required by SFAS No. 109 provides any incremental ability to...

Persistent link: https://www.econbiz.de/10014061689

Analysts' cash flow forecasts informativeness, financial distress and auditor quality

Papadaki, Afroditi; Pavlopoulou-Lelaki, Olga-Chara - In: Accounting research journal 35 (2022) 3, pp. 408-426

Persistent link: https://www.econbiz.de/10013363578

Analysts’ Cash Flow Forecasts and the Underreaction to Earnings Forecast Revisions

Perotti, Pietro; Windisch, David - 2022

We examine how cash flow forecasts affect the market reaction to analysts’ earnings forecast revisions and, in … particular, the post earnings forecast revision drift. We find that the initial market reaction to earnings forecast revisions is … stronger when cash flow forecasts are available. The magnitude of the stock price drift following earnings forecast revisions …

Persistent link: https://www.econbiz.de/10013404531

Climate policy uncertainty and the stock return predictability of the oil industry

He, Mengxi; Zhang, Yaojie - In: Journal of international financial markets, … 81 (2022), pp. 1-21

Persistent link: https://www.econbiz.de/10013533381

Investment dynamics and forecast : mind the frequency

Kilponen, Juha; Verona, Fabio - In: Finance research letters 49 (2022), pp. 1-5

Persistent link: https://www.econbiz.de/10013478763

A nonlinear dynamic approach to cash flow forecasting

Pang, Yang; Shi, Shimeng; Shi, Yukun; Zhao, Yang - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 205-237

Persistent link: https://www.econbiz.de/10013459272