@article {1970951,
	title = {Analyst reaction to non-articulation between the balance sheet and the statement of cash flows},
	journal = {Journal of Applied Accounting Research},
	year = {2019},
	month = {2019},
	abstract = {Purpose: The purpose of this paper is to investigate the effect of non-articulation on analyst earnings forecast quality. The authors look for evidence on the relationship between non-articulation and analyst earnings forecast properties: forecast inaccuracy, forecast dispersion and forecast bias.<br>Design/methodology/approach: The empirical tests are primarily based analyst earnings and cash flow forecasts covered by Institutional Broker Estimate System and financial statement information obtained from Compustat North America database.<br>Findings: The authors hypothesize and find that non-articulation is positively related to analyst forecast dispersion, forecast accuracy and forecast bias for one-year ahead of earnings. The effects of non-articulation on analyst earnings forecast inaccuracy and bias are neutralized when the analyst issues a cash flow forecast and when such forecast provides accurate information {\textellipsis}},
	keywords = {Accounting},
	author = {Frischmann,Peter and Lin,Kuan-Chen and Wang,Dilin}
}
@article {1978246,
	title = {Analyst Reaction to Nonarticulation in the Statement of Cash Flows},
	year = {2017},
	month = {2017},
	address = {San Francisco, CA},
	keywords = {Accounting},
	author = {Frischmann,Peter and Wang,Dilin and Lin,Kuan-Chen}
}
@article {1978251,
	title = {Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP},
	year = {2017},
	month = {2017},
	address = {Little Rock, Arkansas},
	keywords = {Accounting},
	author = {Frischmann,Peter and Tree,David}
}
@article {1978266,
	title = {Corporate taxes and lobbying:  Getting a seat at the table.},
	year = {2016},
	month = {2016},
	address = {Seattle, WA},
	keywords = {Accounting},
	author = {Frischmann,Peter and Barrick,John}
}
@article {1978261,
	title = {Corporate taxes and lobbying:  Getting a seat at the table.},
	year = {2016},
	month = {2016},
	address = {Bonn, Germany},
	keywords = {Accounting},
	author = {Frischmann,Peter and Barrick,John}
}
@article {1978256,
	title = {Discussant{\textquoteright}s Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?},
	year = {2016},
	month = {2016},
	address = {Bonn, Germany},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1978271,
	title = {Discussant - {\textendash} Trade-Offs Between Tax and Financial Reporting Benefits:  Evidence from Taxable Acquisitions},
	year = {2015},
	month = {2015},
	address = {Chicago, Ill},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1970956,
	title = {An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation},
	journal = {Advances in Accounting Education: Teaching and Curriculum Innovations},
	year = {2015},
	month = {2015},
	keywords = {Accounting},
	author = {Frischmann,Peter and Santhanakrishnan,Mukunthan and Pumphery,Lela (Kitty)}
}
@article {1978276,
	title = {Discussant - The relevance of tax information in other comprehensive income},
	year = {2014},
	month = {2014},
	address = {Atlanta},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1970961,
	title = {Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant{\textquoteright}s Comments},
	journal = {Journal of the American Taxation Association},
	volume = {35-1},
	year = {2013},
	month = {2013},
	pages = {pp 49-51},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1978286,
	title = {Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits},
	year = {2012},
	month = {2012},
	address = {Vancouver, WA},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1978281,
	title = {Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?},
	year = {2012},
	month = {2012},
	address = {Corvallis, OR},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1978291,
	title = {Schedule UTP: Stock Price Reaction and Financial Reporting Consequences},
	year = {2012},
	month = {2012},
	address = {New Orleans, LA},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1970966,
	title = {A conceptual approach to the individual NOL deduction},
	journal = {CPA Journal},
	year = {2010},
	month = {2010},
	address = {New York, New York},
	keywords = {Accounting},
	author = {Boes,Richard and Frischmann,Peter}
}
@article {1970971,
	title = {A longitudinal perspective of nonarticulation in the statement of cash flows},
	journal = {Academy of Accounting and Financial Studies Journal},
	volume = {14},
	year = {2010},
	month = {2010},
	pages = {11},
	address = {Cullowhee, NC},
	keywords = {Accounting},
	author = {Frischmann,Peter and Plewa,Frank and Santhanakrishnan,Mukunthan}
}
@article {1970976,
	title = {Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits},
	journal = {Journal of Accounting and Economics},
	volume = {46},
	year = {2008},
	month = {2008},
	pages = {261-278},
	keywords = {Accounting},
	author = {Frischmann,Peter and Shevlin,Terry and Wilson,Ryan}
}
@article {1978331,
	title = {Sources on Nonarticulation in Cash Flow Statements},
	year = {2008},
	month = {2008},
	address = {San Francisco, California},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1970981,
	title = {Experimental Evidence on the Role of Tax Complexity in Investment Decisions},
	journal = {Journal of the American Taxation Association},
	volume = {Fall, 2006},
	year = {2006},
	month = {2006},
	pages = {69-88},
	keywords = {Accounting},
	author = {Boylan,Scott and Frischmann,Peter}
}
@article {1970986,
	title = {Mutual Funds Before and After Tax Returns: The Case of Tax Clientele},
	journal = {Journal of the International Academy for Case Studies},
	volume = {Volume 11},
	year = {2005},
	month = {2005},
	pages = {No. 1:  117-126; No. 2:  89-106},
	keywords = {Accounting},
	author = {Frischmann,Peter and Boes,Richard and Davidson,Abby}
}
@article {1970991,
	title = {State-Sponsored College {\textsection}529 Plans:  An Analysis of Factors that Influence Investors{\textquoteright} Choice; Discussant{\textquoteright}s Comments},
	journal = {Journal of the American Taxation Association},
	volume = {27},
	year = {2005},
	month = {2005},
	pages = {51-54},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1970996,
	title = {The Market Perception of Corporate Claims},
	journal = {Research in Accounting Regulation},
	volume = {16},
	year = {2003},
	month = {2003},
	keywords = {Accounting},
	author = {Cheng,Quaing and Frischmann,Peter and Warfield,Terry}
}
@article {1971006,
	title = {Demand for Services:  Determinants of Tax Preparation Fees},
	journal = {Journal of the American Taxation Association},
	volume = {Supplement},
	year = {1999},
	month = {1999},
	pages = {1-23},
	keywords = {Accounting},
	author = {Frischmann,Peter and Frees,Edward W.}
}
@article {1971001,
	title = {Innovation in Preferred Stock:  Current Developmenta and implications for Tax Policy and Financial Reporting},
	journal = {Accounting Horizons},
	volume = {13},
	year = {1999},
	month = {1999},
	pages = {201-218},
	keywords = {Accounting},
	author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.}
}
@article {1971011,
	title = {Multiple Motivations and Effects: The Case of Trust Preferred Stock},
	journal = {Issues in Accounting Education},
	volume = {14},
	year = {1999},
	month = {1999},
	pages = {269-284},
	keywords = {Accounting},
	author = {Frischmann,Peter and Warfield,Terry D.}
}
@article {1971016,
	title = {New Evidence on Participation in Individual Retirement Accounts (IRAs)},
	journal = {Journal of the American Taxation Association},
	volume = {20},
	year = {1998},
	month = {1998},
	pages = {57-82},
	keywords = {Accounting},
	author = {Frischmann,Peter and Gupta,Sanjay}
}
@article {1971021,
	title = {Real Time Classroom Tax Planning Using Experimental Markets},
	journal = {Issues in Accounting Education},
	volume = {11},
	year = {1996},
	month = {1996},
	pages = {281-296},
	keywords = {Accounting},
	author = {Frischmann,Peter}
}
@article {1971026,
	title = {Innovative Forms of Preferred Stock: Debt or Equity?},
	journal = {Commercial Lending Review},
	volume = {10},
	year = {1995},
	month = {1995},
	pages = {14-27},
	keywords = {Accounting},
	author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.}
}
@article {1971031,
	title = {Measuring Horizontal Equity:  A Regression Approach},
	journal = {Journal of the American Taxation Association},
	volume = {14},
	year = {1992},
	month = {1992},
	pages = {123-133},
	keywords = {Accounting},
	author = {Frischmann,Peter and Grasso,Larry P.}
}
@article {1971036,
	title = {Attrition in the Statistics of Income Panel of Individual Returns},
	journal = {National Tax Journal},
	volume = {42},
	year = {1989},
	month = {1989},
	pages = {14-27},
	keywords = {Accounting},
	author = {Frischmann,Peter and Christian,Charles W.}
}
