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Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence
16 references·0 citing·33 second hop
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References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2001Analyst Coverage and Intangible Assets1,078 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?

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637 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
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