IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-04284293.html
   My bibliography  Save this paper

Using proforma to predict future cash-flows: the impact of income statement
[Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs : Importance de la présentation du compte de résultat]

Author

Listed:
  • Thomas Jeanjean

    (ESSEC Business School)

  • Isabelle Martinez

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Grégoire Davrinche

    (UT - Université de Toulouse)

Abstract

What do we study? In this paper, we test whether the usefulness of non-IFRS earnings reported in press releases depends on other sources of information available to investors to asses "core earnings". More precisely, we investigate if the ability of non-IFRS earnings to predict future cash-flows varies with the level of income statement aggregation.

Suggested Citation

  • Thomas Jeanjean & Isabelle Martinez & Grégoire Davrinche, 2017. "Using proforma to predict future cash-flows: the impact of income statement [Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs : Importance de la présentation du co," Working Papers hal-04284293, HAL.
    • Handle: RePEc:hal:wpaper:hal-04284293
    Note: View the original document on HAL open archive server: https://ut3-toulouseinp.hal.science/hal-04284293
    as

    Download full text from publisher

    File URL: https://ut3-toulouseinp.hal.science/hal-04284293/document
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:wpaper:hal-04284293. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.