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Keywords: analysts' cash flow forecasts
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Journal Articles
Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence
Available to Purchase
Journal of International Accounting Research (2014) 13 (1): 61–90.
Published: 01 May 2014
...Elizabeth A. Gordon; Karin A. Petruska; Minna Yu ABSTRACT We investigate the role of analysts' cash flow forecasts in mitigating the accrual anomaly in an international setting. Based on a sample from 20 world market economies, we find less market overestimation of the accrual component...
