%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 Journal Article
%J Advances in Accounting
%D 2018
%T How will the new lease accounting standard affect the relevance of lease asset accounting?
%A Graham,Roger
%A Lin,Kuan-Chen
%K Accounting
%B Advances in Accounting
%V 42
%P 83-95
%8 2018
%G eng
%2 a
%4 185741291520
%$ 185741291520

%0 Journal Article
%J Journal of Business Finance and Accounting
%D 2018
%T The Influence of Other Comprehensive Income on Discretionary Expenditures.
%A Graham,Roger
%A Lin,Kuan-Chen
%K Accounting
%B Journal of Business Finance and Accounting
%P 72-91
%8 2018
%G eng
%N 45, 1,2
%2 a
%4 162957240320
%$ 162957240320

%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 Journal Article
%J Accounting and Finance
%D 2016
%T Why do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?
%A Graham,Roger
%A Lin,Kuan-Chen
%K Accounting
%B Accounting and Finance
%8 2016
%G eng
%2 a
%4 162957299712
%$ 162957299712

%0 Generic
%D 2014
%T Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences
%A Lin,Kuan-Chen
%A Graham,Roger
%K Accounting
%B COB Brownbag
%C United States
%8 2014
%G eng
%2 c
%4 105027817472
%$ 105027817472

%0 Generic
%D 2014
%T Why Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences
%A Lin,Kuan-Chen
%A Graham,Roger
%K Accounting
%B 26th Asian Pacific Conference on International Accounting Issues
%C Taipei, Taiwan
%8 2014
%G eng
%2 c
%4 105258758144
%$ 105258758144

%0 Generic
%D 2011
%T Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
%A Lin,Kuan-Chen
%K Accounting
%B Miami Rookie Camp
%C Coral Gables, Florida
%8 2011
%G eng
%2 c
%4 70211624960
%$ 70211624960

%0 Generic
%D 2011
%T Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
%A Lin,Kuan-Chen
%K Accounting
%B Â鶹´«Ã½¸ßÇå Interview
%8 2011
%G eng
%2 c
%4 69322461184
%$ 69322461184

%0 Generic
%D 2011
%T Misleading Earnings Guidance
%A Lin,Kuan-Chen
%K Accounting
%B Financial Accounting and Reporting Section
%8 2011
%G eng
%2 c
%4 69322403840
%$ 69322403840

%0 Generic
%D 2011
%T Misleading Earnings Guidance
%A Lin,Kuan-Chen
%K Accounting
%B American Accounting Association Annual Meeting
%8 2011
%G eng
%2 c
%4 69322424320
%$ 69322424320