Discussion of "Are Analysts' Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?"

被引:1
作者
Mangen, Claudine [1 ]
机构
[1] Concordia Univ, Montreal, PQ, Canada
关键词
INVESTOR PROTECTION; FINANCIAL STATEMENT; REGULATION FD; MANAGEMENT; SOPHISTICATION; INFORMATION; EXPECTATIONS; PERFORMANCE; COMPLEXITY; EXPERTISE;
D O I
10.1111/care.12016
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
[No abstract available]
引用
收藏
页码:466 / 481
页数:16
相关论文
共 66 条
[1]   Biased forecasts or biased earnings? - The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts [J].
Abarbanell, J ;
Lehavy, R .
JOURNAL OF ACCOUNTING & ECONOMICS, 2003, 36 (1-3) :105-146
[2]   Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes [J].
Ayers, Benjamin C. ;
Laplante, Stacie Kelley ;
Mcguire, Sean T. .
CONTEMPORARY ACCOUNTING RESEARCH, 2010, 27 (02) :359-402
[3]   Accruals and the prediction of future cash flows [J].
Barth, ME ;
Cram, DP ;
Nelson, KK .
ACCOUNTING REVIEW, 2001, 76 (01) :27-58
[4]   Who, if anyone, reacts to accrual information? [J].
Battalio, Robert H. ;
Lerman, Alina ;
Livnat, Joshua ;
Mendenhall, Richard R. .
JOURNAL OF ACCOUNTING & ECONOMICS, 2012, 53 (1-2) :205-224
[5]   Differential properties in the ratings of certified versus non-certified bond-rating agencies [J].
Beaver, William H. ;
Shakespeare, Catherine ;
Soliman, Mark T. .
JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 42 (03) :303-334
[6]   Challenges and opportunities in disclosure research-A discussion of 'the financial reporting environment: Review of the recent literature' [J].
Berger, Philip G. .
JOURNAL OF ACCOUNTING & ECONOMICS, 2011, 51 (1-2) :204-218
[7]   The financial reporting environment: Review of the recent literature [J].
Beyer, Anne ;
Cohen, Daniel A. ;
Lys, Thomas Z. ;
Walther, Beverly R. .
JOURNAL OF ACCOUNTING & ECONOMICS, 2010, 50 (2-3) :296-343
[8]  
Block S.B., 1999, FINANC ANAL J, V55, P86, DOI DOI 10.2469/FAJ.V55.N4.2288
[9]   Analyst coverage and the cost of raising equity capital: Evidence from underpricing of seasoned equity offerings [J].
Bowen, Robert M. ;
Chen, Xia ;
Cheng, Qiang .
CONTEMPORARY ACCOUNTING RESEARCH, 2008, 25 (03) :657-+
[10]   Do analysts and auditors use information in accruals? [J].
Bradshaw, MT ;
Richardson, SA ;
Sloan, RG .
JOURNAL OF ACCOUNTING RESEARCH, 2001, 39 (01) :45-74