IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v51y2011i3p219-239.html
   My bibliography  Save this item

The effect of cash flow forecasts on accrual quality and benchmark beating

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Attig, Najah & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck & Pittman, Jeffrey, 2020. "Are insiders equal? Evidence from earnings management in closely held East Asian firms," Research in International Business and Finance, Elsevier, vol. 54(C).
  2. Pawel Bilinski, 2014. "Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 401-434, April.
  3. Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh, 2016. "Analysts’ pre-tax income forecasts and the tax expense anomaly," Review of Accounting Studies, Springer, vol. 21(2), pages 559-595, June.
  4. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
  5. Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 22(2), pages 839-872, June.
  6. Robert M. Bushman & Alina Lerman & X. Frank Zhang, 2016. "The Changing Landscape of Accrual Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 41-78, March.
  7. Weiwei Wang & Kenneth Zheng, 2020. "Real earnings manipulation and future performance: A revisit using quarterly data of firms with debt covenants," Review of Financial Economics, John Wiley & Sons, vol. 38(1), pages 76-96, January.
  8. Pappas, Kostas & Walsh, Eamonn & Xu, Alice Liang, 2019. "Real earnings management and loan contract terms," The British Accounting Review, Elsevier, vol. 51(4), pages 373-401.
  9. John R. M. Hand & Henry Laurion & Alastair Lawrence & Nicholas Martin, 2022. "Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds," Review of Accounting Studies, Springer, vol. 27(4), pages 1389-1420, December.
  10. Hyun Min Oh & Ho young Shin, 2019. "A Study on the Relationship between Analysts’ Cash Flow Forecasts Issuance and Accounting Information: Evidence from Korea," Sustainability, MDPI, vol. 11(12), pages 1-26, June.
  11. Hyun Min Oh & Sam Bock Park & Jong Hyun Kim, 2020. "Do Analysts’ Cash Flow Forecasts Improve Firm Value?," IJFS, MDPI, vol. 8(4), pages 1-25, October.
  12. Haeyoung Shin & Michael Lacina & Shanshan Pan, 2024. "The order in a series of continuous special items and the likelihood of income classification shifting," Review of Quantitative Finance and Accounting, Springer, vol. 63(3), pages 829-862, October.
  13. Daniel Cohen & Shailendra Pandit & Charles E. Wasley & Tzachi Zach, 2020. "Measuring Real Activity Management†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1172-1198, June.
  14. Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
  15. Zolotoy, Leon & Frederickson, James R. & Lyon, John D., 2017. "Aggregate earnings and stock market returns: The good, the bad, and the state-dependent," Journal of Banking & Finance, Elsevier, vol. 77(C), pages 157-175.
  16. M. Aliakbari & B. Banimahd & Gh. Talebnia & F. Rahnamay Roodposhti, 2015. "The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 39-45, January.
  17. Manikas, Andrew S. & Patel, Pankaj C., 2016. "Managing sales surprise: The role of operational slack and volume flexibility," International Journal of Production Economics, Elsevier, vol. 179(C), pages 101-116.
  18. Shi, Linna & Zhang, Huai & Guo, Jun, 2014. "Analyst cash flow forecasts and pricing of accruals," Advances in accounting, Elsevier, vol. 30(1), pages 95-105.
  19. Sarfraz Khan & John K. Wald, 2015. "Director Liability Protection, Earnings Management, and Audit Pricing," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 781-814, December.
  20. Yang Pang & Shimeng Shi & Yukun Shi & Yang Zhao, 2022. "A nonlinear dynamic approach to cash flow forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 205-237, July.
  21. Viviani, Jean-Laurent & Lai, Anh-Ngoc & Louhichi, Waël, 2018. "The impact of asymmetric ambiguity on investment and financing decisions," Economic Modelling, Elsevier, vol. 69(C), pages 169-180.
  22. David Folsom & Paul Hribar & Richard D. Mergenthaler & Kyle Peterson, 2017. "Principles-Based Standards and Earnings Attributes," Management Science, INFORMS, vol. 63(8), pages 2592-2615, August.
  23. Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019. "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 175-201.
  24. William Grieser & Charles J. Hadlock & Joshua R. Pierce, 2021. "Doing good when doing well: evidence on real earnings management," Review of Accounting Studies, Springer, vol. 26(3), pages 906-932, September.
  25. Frost, Carol Ann & Guragai, Binod & Rapley, Eric T., 2017. "Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq," Advances in accounting, Elsevier, vol. 38(C), pages 46-62.
  26. Coulton, Jeffrey J. & Saune, Naibuka & Taylor, Stephen L., 2022. "Are analysts' cash flow forecasts associated with improved earnings quality? Australian evidence," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  27. Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 723-752, November.
  28. Richard Frankel & Hagit Levy & Ron Shalev, 2017. "Factors Associated with the Year-End Decline in Working Capital," Management Science, INFORMS, vol. 63(2), pages 438-458, February.
  29. Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
  30. Shengzhong Huang & Hongping Tan & Xiongyuan Wang & Changqiu Yu, 2023. "Valuation uncertainty and analysts’ use of DCF models," Review of Accounting Studies, Springer, vol. 28(2), pages 827-861, June.
  31. Hu, Jinshuai & Kim, Jeong-Bon, 2019. "The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 91-107.
  32. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
  33. Mike Qinghao Mao & Yangxin Yu, 2015. "Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 635-664, June.
  34. Ryan Casey & Feng Gao & Michael Kirschenheiter & Siyi Li & Shailendra Pandit, 2017. "Articulation-based accruals," Review of Accounting Studies, Springer, vol. 22(1), pages 288-319, March.
  35. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
  36. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 751-796, June.
  37. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
  38. John L. Abernathy & Brooke Beyer & Eric T. Rapley, 2014. "Earnings Management Constraints and Classification Shifting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 600-626, June.
  39. Mohammad Issa Almaharmeh & Ra’ed Masa’deh, 2018. "Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 197-197, November.
  40. Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
  41. Pervaiz Alam & Xiaoling Pu & Barry Hettler, 2018. "The sensitivity of the credit default swap market to financial analysts’ forecast revisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 697-725, September.
  42. Andrew C. Call & Max Hewitt & Jessica Watkins & Teri Lombardi Yohn, 2021. "Analysts’ annual earnings forecasts and changes to the I/B/E/S database," Review of Accounting Studies, Springer, vol. 26(1), pages 1-36, March.
  43. Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017. "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, vol. 38(C), pages 15-29.
  44. Harris, David G. & Shi, Linna & Xie, Hong, 2018. "Does benchmark-beating detect earnings management? Evidence from accounting irregularities," Advances in accounting, Elsevier, vol. 41(C), pages 25-45.
  45. Sandip Dhole & Ferdinand A. Gul & Sagarika Mishra & Ananda M. Pal, 2021. "The joint information role of analysts’ cash flow and earnings forecasts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 499-541, March.
  46. Galdi, Fernando Caio & Johnson, E. Scott, 2021. "Accounting for inventory costs and real earnings management behavior," Advances in accounting, Elsevier, vol. 53(C).
  47. Tarawneh Sultan & Almahmoud Anoud Fawwaz & Hajjeh Hassan, 2023. "Impact of cash flow variation on project performance: contractors’ perspective," Engineering Management in Production and Services, Sciendo, vol. 15(1), pages 73-85, March.
  48. Andreas Charitou & Irene Karamanou & Anastasia Kopita, 2018. "The determinants and valuation effects of classification choice on the statement of cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 613-650, September.
  49. Christopher Edmonds & Ryan Leece & John Maher, 2013. "CEO bonus compensation: the effects of missing analysts’ revenue forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 149-170, July.
  50. Bradley, Daniel & Gokkaya, Sinan & Liu, Xi & Xie, Fei, 2017. "Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 179-206.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.