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.<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 …
U2  - a
U4  - 196241344512
ID  - 196241344512
ER  - 

TY  - JOUR
T1  - How will the new lease accounting standard affect the relevance of lease asset accounting?
JF  - Advances in Accounting
Y1  - 2018
A1  - Graham,Roger
A1  - Lin,Kuan-Chen
KW  - Accounting
VL  - 42
U2  - a
U4  - 185741291520
ID  - 185741291520
ER  - 

TY  - JOUR
T1  - The Influence of Other Comprehensive Income on Discretionary Expenditures.
JF  - Journal of Business Finance and Accounting
Y1  - 2018
A1  - Graham,Roger
A1  - Lin,Kuan-Chen
KW  - Accounting
CP  - 45, 1,2
U2  - a
U4  - 162957240320
ID  - 162957240320
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  - JOUR
T1  - Why do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?
JF  - Accounting and Finance
Y1  - 2016
A1  - Graham,Roger
A1  - Lin,Kuan-Chen
KW  - Accounting
U2  - a
U4  - 162957299712
ID  - 162957299712
ER  - 

TY  - HEAR
T1  - Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences
Y1  - 2014
A1  - Lin,Kuan-Chen
A1  - Graham,Roger
KW  - Accounting
JA  - COB Brownbag
CY  - United States
U2  - c
U4  - 105027817472
ID  - 105027817472
ER  - 

TY  - HEAR
T1  - Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences
Y1  - 2014
A1  - Lin,Kuan-Chen
A1  - Graham,Roger
KW  - Accounting
JA  - 26th Asian Pacific Conference on International Accounting Issues
CY  - Taipei, Taiwan
U2  - c
U4  - 105258758144
ID  - 105258758144
ER  - 

TY  - HEAR
T1  - Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
Y1  - 2011
A1  - Lin,Kuan-Chen
KW  - Accounting
JA  - Miami Rookie Camp
CY  - Coral Gables, Florida
U2  - c
U4  - 70211624960
ID  - 70211624960
ER  - 

TY  - HEAR
T1  - Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
Y1  - 2011
A1  - Lin,Kuan-Chen
KW  - Accounting
JA  - Â鶹´«Ã½¸ßÇå Interview
U2  - c
U4  - 69322461184
ID  - 69322461184
ER  - 

TY  - HEAR
T1  - Misleading Earnings Guidance
Y1  - 2011
A1  - Lin,Kuan-Chen
KW  - Accounting
JA  - Financial Accounting and Reporting Section
U2  - c
U4  - 69322403840
ID  - 69322403840
ER  - 

TY  - HEAR
T1  - Misleading Earnings Guidance
Y1  - 2011
A1  - Lin,Kuan-Chen
KW  - Accounting
JA  - American Accounting Association Annual Meeting
U2  - c
U4  - 69322424320
ID  - 69322424320
ER  -