IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v44y2006i2p389-429.html
   My bibliography  Save this item

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Citations

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


Cited by:

  1. Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023. "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, vol. 28(2), pages 1003-1034, June.
  2. Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022. "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 5-40.
  3. James A. Ohlson & Jagadison K. Aier, 2009. "On the Analysis of Firms' Cash Flows," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1091-1114, December.
  4. 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.
  5. Tahseen Mohsan Khan & Safia Nosheen & Naveed ul Haq, 2020. "Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 61-72, September.
  6. Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018. "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 61-84.
  7. Miguel Duro & Jonas Heese & Gaizka Ormazabal, 2019. "The effect of enforcement transparency: Evidence from SEC comment-letter reviews," Review of Accounting Studies, Springer, vol. 24(3), pages 780-823, September.
  8. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
  9. Yi-Mien Lin & Woody M. Liao & Yen-Yu Liu, 2013. "Financing policy, executive stock options and cash flow forecasts," Applied Economics Letters, Taylor & Francis Journals, vol. 20(3), pages 213-226, February.
  10. McInnis, John & Collins, Daniel W., 2011. "The effect of cash flow forecasts on accrual quality and benchmark beating," Journal of Accounting and Economics, Elsevier, vol. 51(3), pages 219-239, April.
  11. Sun, Wenbin & Ding, Yuan, 2020. "Corporate social responsibility and cash flow volatility: The curvilinear moderation of marketing capability," Journal of Business Research, Elsevier, vol. 116(C), pages 48-59.
  12. Somohano Rodríguez, Francisco M. & López Fernández, José Manuel & Martínez García, Francisco Javier, 2018. "El efecto de la innovación en el resultado empresarial durante la recesión económica. Una aplicación a la industria de la automoción," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 91-105.
  13. Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012. "Consistent Valuation Cash Flow," PIER Working Paper Archive 12-009, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
  14. Nagar, Neerav & Raithatha, Mehul, 2016. "Does good corporate governance constrain cash flow manipulation? Evidence from India," IIMA Working Papers WP2016-03-23, Indian Institute of Management Ahmedabad, Research and Publication Department.
  15. 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.
  16. Vinay Goyal & Subrata K. Mitra, 2022. "Is the asymmetric impact of aggregate revenue and aggregate earnings on the stock index in accordance with the prospect theory?," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 200-222, March.
  17. Wen He & Hwee Cheng Tan & Leon Wong, 2020. "Return windows and the value relevance of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2549-2583, September.
  18. Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S., 2013. "Assessing methods of identifying management forecasts: CIG vs. researcher collected," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 23-42.
  19. De Andrés Fazio, Salvador & Urquía Grande, Elena & Pérez Estébanez, Raquel, 2022. "The “secret life” of the Statement of Cash Flow: A bibliometric analysis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  20. Nagar, Neerav & Sen, Kaustav, 2015. "Investor Protection and Cash Flow Misclassification," IIMA Working Papers WP2015-12-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
  21. Steven J. Monahan, 2006. "Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts?," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 431-436, May.
  22. Bozanic, Zahn & Roulstone, Darren T. & Van Buskirk, Andrew, 2018. "Management earnings forecasts and other forward-looking statements," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 1-20.
  23. Bischof, Jannis & Wüstemann, Jens, 2007. "How does fair value measurement under IAS 39 affect disclosure choices of European banks?," Papers 07-75, Sonderforschungsbreich 504.
  24. Yang, Daecheon & Kim, Hyuntae, 2020. "Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰," Finance Research Letters, Elsevier, vol. 32(C).
  25. Agapova, Anna & Volkov, Nikanor, 2019. "Guidance on strategic information: Investor-management disagreement and firm intrinsic value," Journal of Banking & Finance, Elsevier, vol. 108(C).
  26. 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.
  27. Abigail Allen & Melissa F. Lewis‐Western & Kristen Valentine, 2022. "The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 45-95, March.
  28. Guan, Yuyan & Zhang, Liandong & Zheng, Liu & Zou, Hong, 2021. "Managerial liability and corporate innovation: Evidence from a legal shock," Journal of Corporate Finance, Elsevier, vol. 69(C).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.