01498nas a2200145   4500008004100000245009900041210006900140260000900209520093700218653001501155100002201170700001901192700001601211856012501227       2019                        eng d00aAnalyst reaction to non-articulation between the balance sheet and the statement of cash flows0 aAnalyst reaction to nonarticulation between the balance sheet an  c20193 aPurpose: 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 …10aAccounting1 aFrischmann, Peter1 aLin, Kuan-Chen1 aWang, Dilin  u/biblio/analyst-reaction-non-articulation-between-balance-sheet-and-statement-cash-flows00513nas a2200133   4500008004100000245007100041210006900112260002800181653001500209100002200224700001600246700001900262856009800281       2017                        eng d00aAnalyst Reaction to Nonarticulation in the Statement of Cash Flows0 aAnalyst Reaction to Nonarticulation in the Statement of Cash Flo  aSan Francisco, CAc201710aAccounting1 aFrischmann, Peter1 aWang, Dilin1 aLin, Kuan-Chen  u/biblio/analyst-reaction-nonarticulation-statement-cash-flows00470nas a2200121   4500008004100000245006700041210006600108260003200174653001500206100002200221700001600243856008900259       2017                        eng d00aWho is Afraid of the Big Bad Wolf? The Effects of Schedule UTP0 aWho is Afraid of the Big Bad Wolf The Effects of Schedule UTP  aLittle Rock, Arkansasc201710aAccounting1 aFrischmann, Peter1 aTree, David  u/biblio/who-afraid-big-bad-wolf-effects-schedule-utp00459nas a2200121   4500008004100000245006400041210006100105260002200166653001500188100002200203700001800225856009400243       2016                        eng d00aCorporate taxes and lobbying:  Getting a seat at the table.0 aCorporate taxes and lobbying Getting a seat at the table  aSeattle, WAc201610aAccounting1 aFrischmann, Peter1 aBarrick, John  u/biblio/corporate-taxes-and-lobbying-getting-seat-table-000459nas a2200121   4500008004100000245006400041210006100105260002400166653001500190100002200205700001800227856009200245       2016                        eng d00aCorporate taxes and lobbying:  Getting a seat at the table.0 aCorporate taxes and lobbying Getting a seat at the table  aBonn, Germanyc201610aAccounting1 aFrischmann, Peter1 aBarrick, John  u/biblio/corporate-taxes-and-lobbying-getting-seat-table00507nas a2200109   4500008004100000245009800041210006900139260002400208653001500232100002200247856012800269       2016                        eng d00aDiscussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?0 aDiscussants Comments Does Tax Management Play a Role in Sustaini  aBonn, Germanyc201610aAccounting1 aFrischmann, Peter  u/biblio/discussants-comments-does-tax-management-play-role-sustaining-competitive-advantage00522nas a2200109   4500008004100000245011400041210006900155260002300224653001500247100002200262856012800284       2015                        eng d00aDiscussant - – Trade-Offs Between Tax and Financial Reporting Benefits:  Evidence from Taxable Acquisitions0 aDiscussant TradeOffs Between Tax and Financial Reporting Benefit  aChicago, Illc201510aAccounting1 aFrischmann, Peter  u/biblio/discussant-trade-offs-between-tax-and-financial-reporting-benefits-evidence-taxable00567nas a2200133   4500008004100000245009500041210006900136260000900205653001500214100002200229700003200251700002800283856012200311       2015                        eng d00aAn Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation0 aExpanded Approach to Teaching the Statement of Cash Flows and Fr  c201510aAccounting1 aFrischmann, Peter1 aSanthanakrishnan, Mukunthan1 aPumphery, Lela, (Kitty)  u/biblio/expanded-approach-teaching-statement-cash-flows-and-free-cash-flow-estimation00463nas a2200109   4500008004100000245008000041210006900121260001800190653001500208100002200223856010800245       2014                        eng d00aDiscussant - The relevance of tax information in other comprehensive income0 aDiscussant The relevance of tax information in other comprehensi  aAtlantac201410aAccounting1 aFrischmann, Peter  u/biblio/discussant-relevance-tax-information-other-comprehensive-income00549nas a2200133   4500008004100000245009900041210006900140260000900209300001300218490000900231653001500240100002200255856013800277       2013                        eng d00aSchedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant's Comments0 aSchedule UTP Stock Price Reaction and Financial Reporting Conseq  c2013  app 49-510 v35-110aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-stock-price-reaction-and-financial-reporting-consequences-discussants-comments-000472nas a2200109   4500008004100000245007800041210006900119260002400188653001500212100002200227856011300249       2012                        eng d00aMaterial Weaknesses and the Market Valuation of Unrecognized Tax Benefits0 aMaterial Weaknesses and the Market Valuation of Unrecognized Tax  aVancouver, WAc201210aAccounting1 aFrischmann, Peter  u/biblio/material-weaknesses-and-market-valuation-unrecognized-tax-benefits-000515nas a2200109   4500008004100000245009700041210006900138260002400207653001500231100002200246856013700268       2012                        eng d00aSchedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?0 aSchedule UTP Reducing Tax Return Uncertainty or Increasing Finan  aCorvallis, ORc201210aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-reducing-tax-return-uncertainty-or-increasing-financial-statement-engineering-000476nas a2200109   4500008004100000245007600041210006900117260002600186653001500212100002200227856011700249       2012                        eng d00aSchedule UTP: Stock Price Reaction and Financial Reporting Consequences0 aSchedule UTP Stock Price Reaction and Financial Reporting Conseq  aNew Orleans, LAc201210aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-stock-price-reaction-and-financial-reporting-consequences-000452nas a2200121   4500008004100000245005800041210005600099260002900155653001500184100001800199700002200217856009100239       2010                        eng d00aA conceptual approach to the individual NOL deduction0 aconceptual approach to the individual NOL deduction  aNew York, New Yorkc201010aAccounting1 aBoes, Richard1 aFrischmann, Peter  u/biblio/conceptual-approach-individual-nol-deduction-000581nas a2200157   4500008004100000245008100041210006900122260002400191300000700215490000700222653001500229100002200244700001700266700003200283856010800315       2010                        eng d00aA longitudinal perspective of nonarticulation in the statement of cash flows0 alongitudinal perspective of nonarticulation in the statement of   aCullowhee, NCc2010  a110 v1410aAccounting1 aFrischmann, Peter1 aPlewa, Frank1 aSanthanakrishnan, Mukunthan  u/biblio/longitudinal-perspective-nonarticulation-statement-cash-flows-100589nas a2200157   4500008004100000245009600041210006900137260000900206300001200215490000700227653001500234100002200249700001900271700001700290856012400307       2008                        eng d00aEconomic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits0 aEconomic Consequences of Increasing the Conformity in Accounting  c2008  a261-2780 v4610aAccounting1 aFrischmann, Peter1 aShevlin, Terry1 aWilson, Ryan  u/biblio/economic-consequences-increasing-conformity-accounting-uncertain-tax-benefits-000425nas a2200109   4500008004100000245005500041210005500096260003600151653001500187100002200202856009100224       2008                        eng d00aSources on Nonarticulation in Cash Flow Statements0 aSources on Nonarticulation in Cash Flow Statements  aSan Francisco, Californiac200810aAccounting1 aFrischmann, Peter  u/biblio/sources-nonarticulation-cash-flow-statements-200534nas a2200145   4500008004100000245008000041210006900121260000900190300001000199490001500209653001500224100001800239700002200257856010900279       2006                        eng d00aExperimental Evidence on the Role of Tax Complexity in Investment Decisions0 aExperimental Evidence on the Role of Tax Complexity in Investmen  c2006  a69-880 vFall, 200610aAccounting1 aBoylan, Scott1 aFrischmann, Peter  u/biblio/experimental-evidence-role-tax-complexity-investment-decisions-300574nas a2200157   4500008004100000245007300041210006900114260000900183300003600192490001400228653001500242100002200257700001800279700001900297856010000316       2005                        eng d00aMutual Funds Before and After Tax Returns: The Case of Tax Clientele0 aMutual Funds Before and After Tax Returns The Case of Tax Client  c2005  aNo. 1:  117-126; No. 2:  89-1060 vVolume 1110aAccounting1 aFrischmann, Peter1 aBoes, Richard1 aDavidson, Abby  u/biblio/mutual-funds-and-after-tax-returns-case-tax-clientele-200566nas a2200133   4500008004100000245012100041210006900162260000900231300001000240490000700250653001500257100002200272856013800294       2005                        eng d00aState-Sponsored College §529 Plans:  An Analysis of Factors that Influence Investors' Choice; Discussant's Comments0 aStateSponsored College 529 Plans An Analysis of Factors that Inf  c2005  a51-540 v2710aAccounting1 aFrischmann, Peter  u/biblio/state-sponsored-college-ss529-plans-analysis-factors-influence-investors-choice-discussants-000447nas a2200145   4500008004100000245004600041210004200087260000900129490000700138653001500145100001800160700002200178700002000200856008100220       2003                        eng d00aThe Market Perception of Corporate Claims0 aMarket Perception of Corporate Claims  c20030 v1610aAccounting1 aCheng, Quaing1 aFrischmann, Peter1 aWarfield, Terry  u/biblio/market-perception-corporate-claims-000497nas a2200145   4500008004100000245006300041210006100104260000900165300000900174490001500183653001500198100002200213700002200235856009400257       1999                        eng d00aDemand for Services:  Determinants of Tax Preparation Fees0 aDemand for Services Determinants of Tax Preparation Fees  c1999  a1-230 vSupplement10aAccounting1 aFrischmann, Peter1 aFrees, Edward, W.  u/biblio/demand-services-determinants-tax-preparation-fees00621nas a2200157   4500008004100000245011300041210006900154260000900223300001200232490000700244653001500251100002200266700001700288700002400305856013400329       1999                        eng d00aInnovation in Preferred Stock:  Current Developmenta and implications for Tax Policy and Financial Reporting0 aInnovation in Preferred Stock Current Developmenta and implicati  c1999  a201-2180 v1310aAccounting1 aFrischmann, Peter1 aKimmel, Paul1 aWarfield, Terry, D.  u/biblio/innovation-preferred-stock-current-developmenta-and-implications-tax-policy-and-financial00521nas a2200145   4500008004100000245007200041210006900113260000900182300001200191490000700203653001500210100002200225700002400247856010400271       1999                        eng d00aMultiple Motivations and Effects: The Case of Trust Preferred Stock0 aMultiple Motivations and Effects The Case of Trust Preferred Sto  c1999  a269-2840 v1410aAccounting1 aFrischmann, Peter1 aWarfield, Terry, D.  u/biblio/multiple-motivations-and-effects-case-trust-preferred-stock00519nas a2200145   4500008004100000245007500041210006900116260000900185300001000194490000700204653001500211100002200226700001800248856010700266       1998                        eng d00aNew Evidence on Participation in Individual Retirement Accounts (IRAs)0 aNew Evidence on Participation in Individual Retirement Accounts   c1998  a57-820 v2010aAccounting1 aFrischmann, Peter1 aGupta, Sanjay  u/biblio/new-evidence-participation-individual-retirement-accounts-iras00472nas a2200133   4500008004100000245006400041210006400105260000900169300001200178490000700190653001500197100002200212856010400234       1996                        eng d00aReal Time Classroom Tax Planning Using Experimental Markets0 aReal Time Classroom Tax Planning Using Experimental Markets  c1996  a281-2960 v1110aAccounting1 aFrischmann, Peter  u/biblio/real-time-classroom-tax-planning-using-experimental-markets00507nas a2200157   4500008004100000245005700041210005500098260000900153300001000162490000700172653001500179100002200194700001700216700002400233856009200257       1995                        eng d00aInnovative Forms of Preferred Stock: Debt or Equity?0 aInnovative Forms of Preferred Stock Debt or Equity  c1995  a14-270 v1010aAccounting1 aFrischmann, Peter1 aKimmel, Paul1 aWarfield, Terry, D.  u/biblio/innovative-forms-preferred-stock-debt-or-equity00476nas a2200145   4500008004100000245005600041210005400097260000900151300001200160490000700172653001500179100002200194700002200216856009200238       1992                        eng d00aMeasuring Horizontal Equity:  A Regression Approach0 aMeasuring Horizontal Equity A Regression Approach  c1992  a123-1330 v1410aAccounting1 aFrischmann, Peter1 aGrasso, Larry, P.  u/biblio/measuring-horizontal-equity-regression-approach00513nas a2200145   4500008004100000245007000041210006900111260000900180300001000189490000700199653001500206100002200221700002700243856009700270       1989                        eng d00aAttrition in the Statistics of Income Panel of Individual Returns0 aAttrition in the Statistics of Income Panel of Individual Return  c1989  a14-270 v4210aAccounting1 aFrischmann, Peter1 aChristian, Charles, W.  u/biblio/attrition-statistics-income-panel-individual-returns