%0 Journal Article
%J Journal of Applied Accounting Research
%D 2019
%T Analyst reaction to non-articulation between the balance sheet and the statement of cash flows
%A Frischmann,Peter
%A Lin,Kuan-Chen
%A Wang,Dilin
%K Accounting
%X 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 …
%B Journal of Applied Accounting Research
%8 2019
%G eng
%2 a
%4 196241344512
%$ 196241344512

%0 Generic
%D 2017
%T Analyst Reaction to Nonarticulation in the Statement of Cash Flows
%A Frischmann,Peter
%A Wang,Dilin
%A Lin,Kuan-Chen
%K Accounting
%B 2017 Western Regional Meeting of the American Accounting Association.
%C San Francisco, CA
%8 2017
%G eng
%2 c
%4 144795348992
%$ 144795348992

%0 Generic
%D 2017
%T Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP
%A Frischmann,Peter
%A Tree,David
%K Accounting
%B 2017 Southwestern Regional Meeting of the American Accounting Association
%C Little Rock, Arkansas
%8 2017
%G eng
%2 c
%4 144795211776
%$ 144795211776

%0 Generic
%D 2016
%T Corporate taxes and lobbying:  Getting a seat at the table.
%A Frischmann,Peter
%A Barrick,John
%K Accounting
%B 2016 Western Regional Meeting of the American Accounting Association.
%C Seattle, WA
%8 2016
%G eng
%2 c
%4 144793772032
%$ 144793772032

%0 Generic
%D 2016
%T Corporate taxes and lobbying:  Getting a seat at the table.
%A Frischmann,Peter
%A Barrick,John
%K Accounting
%B 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation.
%C Bonn, Germany
%8 2016
%G eng
%2 c
%4 144794025984
%$ 144794025984

%0 Generic
%D 2016
%T Discussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?
%A Frischmann,Peter
%K Accounting
%B University of Muenster: 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation.
%C Bonn, Germany
%8 2016
%G eng
%2 c
%4 144794277888
%$ 144794277888

%0 Generic
%D 2015
%T Discussant - – Trade-Offs Between Tax and Financial Reporting Benefits:  Evidence from Taxable Acquisitions
%A Frischmann,Peter
%K Accounting
%B American Accounting Association Annual Meeting
%C Chicago, Ill
%8 2015
%G eng
%2 c
%4 123770546176
%$ 123770546176

%0 Journal Article
%J Advances in Accounting Education: Teaching and Curriculum Innovations
%D 2015
%T An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation
%A Frischmann,Peter
%A Santhanakrishnan,Mukunthan
%A Pumphery,Lela (Kitty)
%K Accounting
%B Advances in Accounting Education: Teaching and Curriculum Innovations
%8 2015
%G eng
%2 a
%4 87505311744
%$ 87505311744

%0 Generic
%D 2014
%T Discussant - The relevance of tax information in other comprehensive income
%A Frischmann,Peter
%K Accounting
%B American Accounting Association Annual Meeting
%C Atlanta
%8 2014
%G eng
%2 c
%4 99695368192
%$ 99695368192

%0 Journal Article
%J Journal of the American Taxation Association
%D 2013
%T Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant's Comments
%A Frischmann,Peter
%K Accounting
%B Journal of the American Taxation Association
%V 35-1
%P pp 49-51
%8 2013
%G eng
%N Spring, 2013
%2 a
%4 86986772480
%$ 86986772480

%0 Generic
%D 2012
%T Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits
%A Frischmann,Peter
%K Accounting
%B Western Regional Meeting
%C Vancouver, WA
%8 2012
%G eng
%2 c
%4 88028985344
%$ 88028985344

%0 Generic
%D 2012
%T Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?
%A Frischmann,Peter
%K Accounting
%B Accounting Workshop
%C Corvallis, OR
%8 2012
%G eng
%2 c
%4 88028995584
%$ 88028995584

%0 Generic
%D 2012
%T Schedule UTP: Stock Price Reaction and Financial Reporting Consequences
%A Frischmann,Peter
%K Accounting
%B Journal of the American Taxation Association (JATA)
%C New Orleans, LA
%8 2012
%G eng
%2 c
%4 88028989440
%$ 88028989440

%0 Journal Article
%J CPA Journal
%D 2010
%T A conceptual approach to the individual NOL deduction
%A Boes,Richard
%A Frischmann,Peter
%K Accounting
%B CPA Journal
%C New York, New York
%8 2010
%G eng
%2 a
%4 85490915328
%$ 85490915328

%0 Journal Article
%J Academy of Accounting and Financial Studies Journal
%D 2010
%T A longitudinal perspective of nonarticulation in the statement of cash flows
%A Frischmann,Peter
%A Plewa,Frank
%A Santhanakrishnan,Mukunthan
%K Accounting
%B Academy of Accounting and Financial Studies Journal
%C Cullowhee, NC
%V 14
%P 11
%8 2010
%G eng
%N 3
%2 a
%4 85490917376
%$ 85490917376

%0 Journal Article
%J Journal of Accounting and Economics
%D 2008
%T Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits
%A Frischmann,Peter
%A Shevlin,Terry
%A Wilson,Ryan
%K Accounting
%B Journal of Accounting and Economics
%V 46
%P 261-278
%8 2008
%G eng
%N 2-3
%2 a
%4 85490919424
%$ 85490919424

%0 Generic
%D 2008
%T Sources on Nonarticulation in Cash Flow Statements
%A Frischmann,Peter
%K Accounting
%B Western Regional Meeting
%C San Francisco, California
%8 2008
%G eng
%2 c
%4 87507822592
%$ 87507822592

%0 Journal Article
%J Journal of the American Taxation Association
%D 2006
%T Experimental Evidence on the Role of Tax Complexity in Investment Decisions
%A Boylan,Scott
%A Frischmann,Peter
%K Accounting
%B Journal of the American Taxation Association
%V Fall, 2006
%P 69-88
%8 2006
%G eng
%N Volume 28, Number 2
%2 a
%4 85490921472
%$ 85490921472

%0 Journal Article
%J Journal of the International Academy for Case Studies
%D 2005
%T Mutual Funds Before and After Tax Returns: The Case of Tax Clientele
%A Frischmann,Peter
%A Boes,Richard
%A Davidson,Abby
%K Accounting
%B Journal of the International Academy for Case Studies
%V Volume 11
%P No. 1:  117-126; No. 2:  89-106
%8 2005
%G eng
%N No. 1; No. 2
%2 a
%4 85490923520
%$ 85490923520

%0 Journal Article
%J Journal of the American Taxation Association
%D 2005
%T State-Sponsored College §529 Plans:  An Analysis of Factors that Influence Investors' Choice; Discussant's Comments
%A Frischmann,Peter
%K Accounting
%B Journal of the American Taxation Association
%V 27
%P 51-54
%8 2005
%G eng
%2 a
%4 85490927616
%$ 85490927616

%0 Journal Article
%J Research in Accounting Regulation
%D 2003
%T The Market Perception of Corporate Claims
%A Cheng,Quaing
%A Frischmann,Peter
%A Warfield,Terry
%K Accounting
%B Research in Accounting Regulation
%V 16
%8 2003
%G eng
%2 a
%4 85490929664
%$ 85490929664

%0 Journal Article
%J Journal of the American Taxation Association
%D 1999
%T Demand for Services:  Determinants of Tax Preparation Fees
%A Frischmann,Peter
%A Frees,Edward W.
%K Accounting
%B Journal of the American Taxation Association
%V Supplement
%P 1-23
%8 1999
%G eng
%N May, 1999
%2 a
%4 104902010880
%$ 104902010880

%0 Journal Article
%J Accounting Horizons
%D 1999
%T Innovation in Preferred Stock:  Current Developmenta and implications for Tax Policy and Financial Reporting
%A Frischmann,Peter
%A Kimmel,Paul
%A Warfield,Terry D.
%K Accounting
%B Accounting Horizons
%V 13
%P 201-218
%8 1999
%G eng
%N 3
%2 a
%4 104901838848
%$ 104901838848

%0 Journal Article
%J Issues in Accounting Education
%D 1999
%T Multiple Motivations and Effects: The Case of Trust Preferred Stock
%A Frischmann,Peter
%A Warfield,Terry D.
%K Accounting
%B Issues in Accounting Education
%V 14
%P 269-284
%8 1999
%G eng
%N 2
%2 a
%4 104902146048
%$ 104902146048

%0 Journal Article
%J Journal of the American Taxation Association
%D 1998
%T New Evidence on Participation in Individual Retirement Accounts (IRAs)
%A Frischmann,Peter
%A Gupta,Sanjay
%K Accounting
%B Journal of the American Taxation Association
%V 20
%P 57-82
%8 1998
%G eng
%N Fall
%2 a
%4 104902451200
%$ 104902451200

%0 Journal Article
%J Issues in Accounting Education
%D 1996
%T Real Time Classroom Tax Planning Using Experimental Markets
%A Frischmann,Peter
%K Accounting
%B Issues in Accounting Education
%V 11
%P 281-296
%8 1996
%G eng
%N 2
%2 a
%4 104902549504
%$ 104902549504

%0 Journal Article
%J Commercial Lending Review
%D 1995
%T Innovative Forms of Preferred Stock: Debt or Equity?
%A Frischmann,Peter
%A Kimmel,Paul
%A Warfield,Terry D.
%K Accounting
%B Commercial Lending Review
%V 10
%P 14-27
%8 1995
%G eng
%N 4
%2 a
%4 104904075264
%$ 104904075264

%0 Journal Article
%J Journal of the American Taxation Association
%D 1992
%T Measuring Horizontal Equity:  A Regression Approach
%A Frischmann,Peter
%A Grasso,Larry P.
%K Accounting
%B Journal of the American Taxation Association
%V 14
%P 123-133
%8 1992
%G eng
%N 2
%2 a
%4 104907649024
%$ 104907649024

%0 Journal Article
%J National Tax Journal
%D 1989
%T Attrition in the Statistics of Income Panel of Individual Returns
%A Frischmann,Peter
%A Christian,Charles W.
%K Accounting
%B National Tax Journal
%V 42
%P 14-27
%8 1989
%G eng
%N 4
%2 a
%4 104909412352
%$ 104909412352