TY - JOUR T1 - Analyst reaction to non-articulation between the balance sheet and the statement of cash flows JF - Journal of Applied Accounting Research Y1 - 2019 A1 - Frischmann,Peter A1 - Lin,Kuan-Chen A1 - Wang,Dilin KW - Accounting AB - 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.
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.
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 … U2 - a U4 - 196241344512 ID - 196241344512 ER - TY - HEAR T1 - Analyst Reaction to Nonarticulation in the Statement of Cash Flows Y1 - 2017 A1 - Frischmann,Peter A1 - Wang,Dilin A1 - Lin,Kuan-Chen KW - Accounting JA - 2017 Western Regional Meeting of the American Accounting Association. CY - San Francisco, CA U2 - c U4 - 144795348992 ID - 144795348992 ER - TY - HEAR T1 - Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP Y1 - 2017 A1 - Frischmann,Peter A1 - Tree,David KW - Accounting JA - 2017 Southwestern Regional Meeting of the American Accounting Association CY - Little Rock, Arkansas U2 - c U4 - 144795211776 ID - 144795211776 ER - TY - HEAR T1 - Corporate taxes and lobbying: Getting a seat at the table. Y1 - 2016 A1 - Frischmann,Peter A1 - Barrick,John KW - Accounting JA - 2016 Western Regional Meeting of the American Accounting Association. CY - Seattle, WA U2 - c U4 - 144793772032 ID - 144793772032 ER - TY - HEAR T1 - Corporate taxes and lobbying: Getting a seat at the table. Y1 - 2016 A1 - Frischmann,Peter A1 - Barrick,John KW - Accounting JA - 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation. CY - Bonn, Germany U2 - c U4 - 144794025984 ID - 144794025984 ER - TY - HEAR T1 - Discussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage? Y1 - 2016 A1 - Frischmann,Peter KW - Accounting JA - University of Muenster: 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation. CY - Bonn, Germany U2 - c U4 - 144794277888 ID - 144794277888 ER - TY - HEAR T1 - Discussant - – Trade-Offs Between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions Y1 - 2015 A1 - Frischmann,Peter KW - Accounting JA - American Accounting Association Annual Meeting CY - Chicago, Ill U2 - c U4 - 123770546176 ID - 123770546176 ER - TY - JOUR T1 - An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation JF - Advances in Accounting Education: Teaching and Curriculum Innovations Y1 - 2015 A1 - Frischmann,Peter A1 - Santhanakrishnan,Mukunthan A1 - Pumphery,Lela (Kitty) KW - Accounting U2 - a U4 - 87505311744 ID - 87505311744 ER - TY - HEAR T1 - Discussant - The relevance of tax information in other comprehensive income Y1 - 2014 A1 - Frischmann,Peter KW - Accounting JA - American Accounting Association Annual Meeting CY - Atlanta U2 - c U4 - 99695368192 ID - 99695368192 ER - TY - JOUR T1 - Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant's Comments JF - Journal of the American Taxation Association Y1 - 2013 A1 - Frischmann,Peter KW - Accounting VL - 35-1 CP - Spring, 2013 U2 - a U4 - 86986772480 ID - 86986772480 ER - TY - HEAR T1 - Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits Y1 - 2012 A1 - Frischmann,Peter KW - Accounting JA - Western Regional Meeting CY - Vancouver, WA U2 - c U4 - 88028985344 ID - 88028985344 ER - TY - HEAR T1 - Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering? Y1 - 2012 A1 - Frischmann,Peter KW - Accounting JA - Accounting Workshop CY - Corvallis, OR U2 - c U4 - 88028995584 ID - 88028995584 ER - TY - HEAR T1 - Schedule UTP: Stock Price Reaction and Financial Reporting Consequences Y1 - 2012 A1 - Frischmann,Peter KW - Accounting JA - Journal of the American Taxation Association (JATA) CY - New Orleans, LA U2 - c U4 - 88028989440 ID - 88028989440 ER - TY - JOUR T1 - A conceptual approach to the individual NOL deduction JF - CPA Journal Y1 - 2010 A1 - Boes,Richard A1 - Frischmann,Peter KW - Accounting CY - New York, New York U2 - a U4 - 85490915328 ID - 85490915328 ER - TY - JOUR T1 - A longitudinal perspective of nonarticulation in the statement of cash flows JF - Academy of Accounting and Financial Studies Journal Y1 - 2010 A1 - Frischmann,Peter A1 - Plewa,Frank A1 - Santhanakrishnan,Mukunthan KW - Accounting CY - Cullowhee, NC VL - 14 CP - 3 U2 - a U4 - 85490917376 ID - 85490917376 ER - TY - JOUR T1 - Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits JF - Journal of Accounting and Economics Y1 - 2008 A1 - Frischmann,Peter A1 - Shevlin,Terry A1 - Wilson,Ryan KW - Accounting VL - 46 CP - 2-3 U2 - a U4 - 85490919424 ID - 85490919424 ER - TY - HEAR T1 - Sources on Nonarticulation in Cash Flow Statements Y1 - 2008 A1 - Frischmann,Peter KW - Accounting JA - Western Regional Meeting CY - San Francisco, California U2 - c U4 - 87507822592 ID - 87507822592 ER - TY - JOUR T1 - Experimental Evidence on the Role of Tax Complexity in Investment Decisions JF - Journal of the American Taxation Association Y1 - 2006 A1 - Boylan,Scott A1 - Frischmann,Peter KW - Accounting VL - Fall, 2006 CP - Volume 28, Number 2 U2 - a U4 - 85490921472 ID - 85490921472 ER - TY - JOUR T1 - Mutual Funds Before and After Tax Returns: The Case of Tax Clientele JF - Journal of the International Academy for Case Studies Y1 - 2005 A1 - Frischmann,Peter A1 - Boes,Richard A1 - Davidson,Abby KW - Accounting VL - Volume 11 CP - No. 1; No. 2 U2 - a U4 - 85490923520 ID - 85490923520 ER - TY - JOUR T1 - State-Sponsored College §529 Plans: An Analysis of Factors that Influence Investors' Choice; Discussant's Comments JF - Journal of the American Taxation Association Y1 - 2005 A1 - Frischmann,Peter KW - Accounting VL - 27 U2 - a U4 - 85490927616 ID - 85490927616 ER - TY - JOUR T1 - The Market Perception of Corporate Claims JF - Research in Accounting Regulation Y1 - 2003 A1 - Cheng,Quaing A1 - Frischmann,Peter A1 - Warfield,Terry KW - Accounting VL - 16 U2 - a U4 - 85490929664 ID - 85490929664 ER - TY - JOUR T1 - Demand for Services: Determinants of Tax Preparation Fees JF - Journal of the American Taxation Association Y1 - 1999 A1 - Frischmann,Peter A1 - Frees,Edward W. KW - Accounting VL - Supplement CP - May, 1999 U2 - a U4 - 104902010880 ID - 104902010880 ER - TY - JOUR T1 - Innovation in Preferred Stock: Current Developmenta and implications for Tax Policy and Financial Reporting JF - Accounting Horizons Y1 - 1999 A1 - Frischmann,Peter A1 - Kimmel,Paul A1 - Warfield,Terry D. KW - Accounting VL - 13 CP - 3 U2 - a U4 - 104901838848 ID - 104901838848 ER - TY - JOUR T1 - Multiple Motivations and Effects: The Case of Trust Preferred Stock JF - Issues in Accounting Education Y1 - 1999 A1 - Frischmann,Peter A1 - Warfield,Terry D. KW - Accounting VL - 14 CP - 2 U2 - a U4 - 104902146048 ID - 104902146048 ER - TY - JOUR T1 - New Evidence on Participation in Individual Retirement Accounts (IRAs) JF - Journal of the American Taxation Association Y1 - 1998 A1 - Frischmann,Peter A1 - Gupta,Sanjay KW - Accounting VL - 20 CP - Fall U2 - a U4 - 104902451200 ID - 104902451200 ER - TY - JOUR T1 - Real Time Classroom Tax Planning Using Experimental Markets JF - Issues in Accounting Education Y1 - 1996 A1 - Frischmann,Peter KW - Accounting VL - 11 CP - 2 U2 - a U4 - 104902549504 ID - 104902549504 ER - TY - JOUR T1 - Innovative Forms of Preferred Stock: Debt or Equity? JF - Commercial Lending Review Y1 - 1995 A1 - Frischmann,Peter A1 - Kimmel,Paul A1 - Warfield,Terry D. KW - Accounting VL - 10 CP - 4 U2 - a U4 - 104904075264 ID - 104904075264 ER - TY - JOUR T1 - Measuring Horizontal Equity: A Regression Approach JF - Journal of the American Taxation Association Y1 - 1992 A1 - Frischmann,Peter A1 - Grasso,Larry P. KW - Accounting VL - 14 CP - 2 U2 - a U4 - 104907649024 ID - 104907649024 ER - TY - JOUR T1 - Attrition in the Statistics of Income Panel of Individual Returns JF - National Tax Journal Y1 - 1989 A1 - Frischmann,Peter A1 - Christian,Charles W. KW - Accounting VL - 42 CP - 4 U2 - a U4 - 104909412352 ID - 104909412352 ER -