@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 {1971176,
	title = {How will the new lease accounting standard affect the relevance of lease asset accounting?},
	journal = {Advances in Accounting},
	volume = {42},
	year = {2018},
	month = {2018},
	pages = {83-95},
	keywords = {Accounting},
	author = {Graham,Roger and Lin,Kuan-Chen}
}
@article {1971181,
	title = {The Influence of Other Comprehensive Income on Discretionary Expenditures.},
	journal = {Journal of Business Finance and Accounting},
	year = {2018},
	month = {2018},
	pages = {72-91},
	keywords = {Accounting},
	author = {Graham,Roger and Lin,Kuan-Chen}
}
@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 {1971186,
	title = {Why do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?},
	journal = {Accounting and Finance},
	year = {2016},
	month = {2016},
	keywords = {Accounting},
	author = {Graham,Roger and Lin,Kuan-Chen}
}
@article {1978606,
	title = {Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences},
	year = {2014},
	month = {2014},
	address = {United States},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen and Graham,Roger}
}
@article {1978601,
	title = {Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences},
	year = {2014},
	month = {2014},
	address = {Taipei, Taiwan},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen and Graham,Roger}
}
@article {1980916,
	title = {Do Financial Analysts Respond Efficiently to Managers{\textquoteright} Earnings Guidance?},
	year = {2011},
	month = {2011},
	address = {Coral Gables, Florida},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen}
}
@article {1980921,
	title = {Do Financial Analysts Respond Efficiently to Managers{\textquoteright} Earnings Guidance?},
	year = {2011},
	month = {2011},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen}
}
@article {1980931,
	title = {Misleading Earnings Guidance},
	year = {2011},
	month = {2011},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen}
}
@article {1980926,
	title = {Misleading Earnings Guidance},
	year = {2011},
	month = {2011},
	keywords = {Accounting},
	author = {Lin,Kuan-Chen}
}