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-flows00552nas a2200145   4500008004100000245009500041210006900136260000900205300001000214490000700224653001500231100001800246700001900264856012300283       2018                        eng d00aHow will the new lease accounting standard affect the relevance of lease asset accounting?0 aHow will the new lease accounting standard affect the relevance   c2018  a83-950 v4210aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/how-will-new-lease-accounting-standard-affect-relevance-lease-asset-accounting00502nas a2200133   4500008004100000245007900041210006900120260000900189300001000198653001500208100001800223700001900241856010800260       2018                        eng d00aThe Influence of Other Comprehensive Income on Discretionary Expenditures.0 aInfluence of Other Comprehensive Income on Discretionary Expendi  c2018  a72-9110aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/influence-other-comprehensive-income-discretionary-expenditures00513nas 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-flows00495nas a2200121   4500008004100000245008400041210006900125260000900194653001500203100001800218700001900236856011800255       2016                        eng d00aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?0 aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior  c201610aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns00561nas a2200121   4500008004100000245011600041210006900157260002400226653001500250100001900265700001800284856013700302       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aUnited Statesc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and-000560nas a2200121   4500008004100000245011600041210006900157260002500226653001500251100001900266700001800285856013500303       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aTaipei, Taiwanc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and00481nas a2200109   4500008004100000245008000041210006900121260003200190653001500222100001900237856011500256       2011                        eng d00aDo Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?0 aDo Financial Analysts Respond Efficiently to Managers Earnings G  aCoral Gables, Floridac201110aAccounting1 aLin, Kuan-Chen  u/biblio/do-financial-analysts-respond-efficiently-managers-earnings-guidance-100458nas a2200109   4500008004100000245008000041210006900121260000900190653001500199100001900214856011500233       2011                        eng d00aDo Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?0 aDo Financial Analysts Respond Efficiently to Managers Earnings G  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/do-financial-analysts-respond-efficiently-managers-earnings-guidance-200335nas a2200109   4500008004100000245003300041210003300074260000900107653001500116100001900131856007500150       2011                        eng d00aMisleading Earnings Guidance0 aMisleading Earnings Guidance  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/misleading-earnings-guidance-100335nas a2200109   4500008004100000245003300041210003300074260000900107653001500116100001900131856007500150       2011                        eng d00aMisleading Earnings Guidance0 aMisleading Earnings Guidance  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/misleading-earnings-guidance-0