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 -