首页
学术期刊
论文检测
AIGC检测
热点
更多
数据
Discussion of "Are Analysts' Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?"
被引:1
作者
:
论文数:
引用数:
h-index:
机构:
Mangen, Claudine
[
1
]
机构
:
[1]
Concordia Univ, Montreal, PQ, Canada
来源
:
CONTEMPORARY ACCOUNTING RESEARCH
|
2013年
/ 30卷
/ 02期
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
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Sch Business, Ann Arbor, MI 48109 USA
Abarbanell, J
;
Lehavy, R
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Sch Business, Ann Arbor, MI 48109 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Georgia, Athens, GA 30602 USA
Univ Georgia, Athens, GA 30602 USA
Ayers, Benjamin C.
;
Laplante, Stacie Kelley
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Georgia, Athens, GA 30602 USA
Univ Georgia, Athens, GA 30602 USA
Laplante, Stacie Kelley
;
Mcguire, Sean T.
论文数:
0
引用数:
0
h-index:
0
机构:
Texas A&M Univ, College Stn, TX 77843 USA
Univ Georgia, Athens, GA 30602 USA
Mcguire, Sean T.
.
CONTEMPORARY ACCOUNTING RESEARCH,
2010,
27
(02)
:359
-402
[3]
Accruals and the prediction of future cash flows
[J].
Barth, ME
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Stanford Univ, Stanford, CA 94305 USA
Barth, ME
;
Cram, DP
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Cram, DP
;
Nelson, KK
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Nelson, KK
.
ACCOUNTING REVIEW,
2001,
76
(01)
:27
-58
[4]
Who, if anyone, reacts to accrual information?
[J].
Battalio, Robert H.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Notre Dame, Mendoza Coll Business, Notre Dame, IN 46556 USA
Yale Sch Management, New Haven, CT USA
Battalio, Robert H.
;
Lerman, Alina
论文数:
0
引用数:
0
h-index:
0
机构:
Yale Sch Management, New Haven, CT USA
Yale Sch Management, New Haven, CT USA
Lerman, Alina
;
Livnat, Joshua
论文数:
0
引用数:
0
h-index:
0
机构:
NYU, Leonard N Stern Sch Business, New York, NY USA
Yale Sch Management, New Haven, CT USA
Livnat, Joshua
;
Mendenhall, Richard R.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Notre Dame, Mendoza Coll Business, Notre Dame, IN 46556 USA
Yale Sch Management, New Haven, CT USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
Beaver, William H.
;
Shakespeare, Catherine
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
Shakespeare, Catherine
;
Soliman, Mark T.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA
Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA
Berger, Philip G.
.
JOURNAL OF ACCOUNTING & ECONOMICS,
2011,
51
(1-2)
:204
-218
[7]
The financial reporting environment: Review of the recent literature
[J].
论文数:
引用数:
h-index:
机构:
Beyer, Anne
;
Cohen, Daniel A.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Texas Dallas, Richardson, TX 75080 USA
Northwestern Univ, Evanston, IL 60208 USA
Cohen, Daniel A.
;
Lys, Thomas Z.
论文数:
0
引用数:
0
h-index:
0
机构:
Northwestern Univ, Evanston, IL 60208 USA
Northwestern Univ, Evanston, IL 60208 USA
Lys, Thomas Z.
;
Walther, Beverly R.
论文数:
0
引用数:
0
h-index:
0
机构:
Northwestern Univ, Evanston, IL 60208 USA
Northwestern Univ, Evanston, IL 60208 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Washington, Seattle, WA 98195 USA
Univ Washington, Seattle, WA 98195 USA
Bowen, Robert M.
;
Chen, Xia
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Wisconsin, Madison, WI 53706 USA
Univ Washington, Seattle, WA 98195 USA
Chen, Xia
;
Cheng, Qiang
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Wisconsin, Madison, WI 53706 USA
Univ Washington, Seattle, WA 98195 USA
Cheng, Qiang
.
CONTEMPORARY ACCOUNTING RESEARCH,
2008,
25
(03)
:657
-+
[10]
Do analysts and auditors use information in accruals?
[J].
Bradshaw, MT
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Bradshaw, MT
;
Richardson, SA
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Richardson, SA
;
Sloan, RG
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Sloan, RG
.
JOURNAL OF ACCOUNTING RESEARCH,
2001,
39
(01)
:45
-74
←
1
2
3
4
5
6
7
→
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
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Sch Business, Ann Arbor, MI 48109 USA
Abarbanell, J
;
Lehavy, R
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Sch Business, Ann Arbor, MI 48109 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Georgia, Athens, GA 30602 USA
Univ Georgia, Athens, GA 30602 USA
Ayers, Benjamin C.
;
Laplante, Stacie Kelley
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Georgia, Athens, GA 30602 USA
Univ Georgia, Athens, GA 30602 USA
Laplante, Stacie Kelley
;
Mcguire, Sean T.
论文数:
0
引用数:
0
h-index:
0
机构:
Texas A&M Univ, College Stn, TX 77843 USA
Univ Georgia, Athens, GA 30602 USA
Mcguire, Sean T.
.
CONTEMPORARY ACCOUNTING RESEARCH,
2010,
27
(02)
:359
-402
[3]
Accruals and the prediction of future cash flows
[J].
Barth, ME
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Stanford Univ, Stanford, CA 94305 USA
Barth, ME
;
Cram, DP
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Cram, DP
;
Nelson, KK
论文数:
0
引用数:
0
h-index:
0
机构:
Stanford Univ, Stanford, CA 94305 USA
Nelson, KK
.
ACCOUNTING REVIEW,
2001,
76
(01)
:27
-58
[4]
Who, if anyone, reacts to accrual information?
[J].
Battalio, Robert H.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Notre Dame, Mendoza Coll Business, Notre Dame, IN 46556 USA
Yale Sch Management, New Haven, CT USA
Battalio, Robert H.
;
Lerman, Alina
论文数:
0
引用数:
0
h-index:
0
机构:
Yale Sch Management, New Haven, CT USA
Yale Sch Management, New Haven, CT USA
Lerman, Alina
;
Livnat, Joshua
论文数:
0
引用数:
0
h-index:
0
机构:
NYU, Leonard N Stern Sch Business, New York, NY USA
Yale Sch Management, New Haven, CT USA
Livnat, Joshua
;
Mendenhall, Richard R.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Notre Dame, Mendoza Coll Business, Notre Dame, IN 46556 USA
Yale Sch Management, New Haven, CT USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
Beaver, William H.
;
Shakespeare, Catherine
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
Shakespeare, Catherine
;
Soliman, Mark T.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA
Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA
Berger, Philip G.
.
JOURNAL OF ACCOUNTING & ECONOMICS,
2011,
51
(1-2)
:204
-218
[7]
The financial reporting environment: Review of the recent literature
[J].
论文数:
引用数:
h-index:
机构:
Beyer, Anne
;
Cohen, Daniel A.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Texas Dallas, Richardson, TX 75080 USA
Northwestern Univ, Evanston, IL 60208 USA
Cohen, Daniel A.
;
Lys, Thomas Z.
论文数:
0
引用数:
0
h-index:
0
机构:
Northwestern Univ, Evanston, IL 60208 USA
Northwestern Univ, Evanston, IL 60208 USA
Lys, Thomas Z.
;
Walther, Beverly R.
论文数:
0
引用数:
0
h-index:
0
机构:
Northwestern Univ, Evanston, IL 60208 USA
Northwestern Univ, Evanston, IL 60208 USA
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.
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Washington, Seattle, WA 98195 USA
Univ Washington, Seattle, WA 98195 USA
Bowen, Robert M.
;
Chen, Xia
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Wisconsin, Madison, WI 53706 USA
Univ Washington, Seattle, WA 98195 USA
Chen, Xia
;
Cheng, Qiang
论文数:
0
引用数:
0
h-index:
0
机构:
Univ Wisconsin, Madison, WI 53706 USA
Univ Washington, Seattle, WA 98195 USA
Cheng, Qiang
.
CONTEMPORARY ACCOUNTING RESEARCH,
2008,
25
(03)
:657
-+
[10]
Do analysts and auditors use information in accruals?
[J].
Bradshaw, MT
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Bradshaw, MT
;
Richardson, SA
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Richardson, SA
;
Sloan, RG
论文数:
0
引用数:
0
h-index:
0
机构:
Harvard Univ, Sch Business, Cambridge, MA 02138 USA
Sloan, RG
.
JOURNAL OF ACCOUNTING RESEARCH,
2001,
39
(01)
:45
-74
←
1
2
3
4
5
6
7
→