The accurate prediction of incoming cash flows enables more effective cash management and allows firms to shape their planning based on forward-looking information. Although most firms are aware of the benefits of these forecasts, many still have difficulties identifying and implementing an...

Quantum computers are expected to reduce the security of current cryptographic systems. One technology that relies on these cryptographic systems is the blockchain. For companies adopting blockchain-based solutions, quantum computing therefore poses a risk that needs to be considered in...

This study uses publicly available information for European firms and recent machine learning algorithms to predict future revenues in an IFRS context, examining the benefits of predictive analytics for both preparers and users of these financial projections. For this purpose, the study...