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Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly

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  1. 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.
  2. 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.
  3. Kim, Jung Hoon & Lin, Steve, 2019. "Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany," Advances in accounting, Elsevier, vol. 47(C).
  4. Kai Du & Xin Daniel Jiang, 2020. "Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2087-2119, December.
  5. Marcus L. Caylor & Dennis J. Chambers & Sunay Mutlu, 2022. "Financial reporting uniformity: Its relation to comparability and its impact on financial statement users," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1457-1488, October.
  6. Yong-Chul Shin & Kun Yu & Neil Fargher, 2016. "Do investors misprice components of net periodic pension cost?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 845-878, September.
  7. 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.
  8. 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.
  9. 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.
  10. Bingxu Fang & Ole-Kristian Hope, 2021. "Analyst teams," Review of Accounting Studies, Springer, vol. 26(2), pages 425-467, June.
  11. Kim, Young Jun & Lee, Joonil & Lee, Su Jeong & Sunwoo, Hee-Yeon, 2017. "Do mutual funds exploit the accrual anomaly?: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 46(PB), pages 227-242.
  12. Gray, Philip & Liao, Iris Siyu & Strydom, Maria, 2018. "The profitability of trading NOA and accruals: One effect or two?," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 211-224.
  13. Houdou Basse Mama & Rachidi Kotchoni, 2017. "Investor Relations' Quality and Mispricing," EconomiX Working Papers 2017-33, University of Paris Nanterre, EconomiX.
  14. Beaver, William & McNichols, Maureen & Price, Richard, 2016. "The costs and benefits of long-short investing: A perspective on the market efficiency literature," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 1-18.
  15. Eli Amir & Itay Kama & Shai Levi, 2015. "Conditional Persistence of Earnings Components and Accounting Anomalies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 801-825, September.
  16. Wu, Chen-Hui, 2022. "The informativeness of brokerage reports: Privately-circulated versus publicly-disseminated news," International Review of Financial Analysis, Elsevier, vol. 83(C).
  17. Jin Kyung Choi & Rebecca N. Hann & Musa Subasi & Yue Zheng, 2020. "An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2615-2648, December.
  18. Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016. "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, vol. 21(2), pages 473-515, June.
  19. Partha Mohanram & Sasan Saiy & Dushyantkumar Vyas, 2018. "Fundamental analysis of banks: the use of financial statement information to screen winners from losers," Review of Accounting Studies, Springer, vol. 23(1), pages 200-233, March.
  20. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  21. Sanjeev Bhojraj & Partha Sengupta & Suning Zhang, 2017. "Restructuring Charges, FAS 146, and the Accrual Anomaly," Management Science, INFORMS, vol. 63(11), pages 3654-3671, November.
  22. 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.
  23. 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.
  24. Lee, Bryan Byung-Hee & Lee, Jay Junghun, 2024. "Financial statement comparability and analysts’ optimism for accruals," The British Accounting Review, Elsevier, vol. 56(3).
  25. Elitzur, Ramy, 2020. "Data analytics effects in major league baseball," Omega, Elsevier, vol. 90(C).
  26. 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.
  27. Yu‐An Chen & Dan Palmon, 2023. "Financial analysts' bundling across firms: Target prices and stock recommendations," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 46(4), pages 1047-1102, December.
  28. 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).
  29. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2021. "Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 3-50, March.
  30. 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.
  31. Tatiana Fedyk & Zvi Singer & Theodore Sougiannis, 2020. "The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 885-916, June.
  32. Boone, Jeff P. & Khurana, Inder K. & Raman, K.K., 2022. "Accounting estimation intensity, analyst following, and earnings forecast properties," Advances in accounting, Elsevier, vol. 59(C).
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