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-flows