The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Authors

  • FRANK D. HODGE,

  • PATRICK E. HOPKINS,

  • DAVID A. WOOD


  • Accepted by Hun-Tong Tan. An earlier version of this paper was presented at the 2008 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank Hun-Tong Tan (editor), two anonymous reviewers, Joan Luft (our discussant at the 2008 CAR Conference), Shannon Eckerle, Scott Emett, Bill Mayew, Katherine Schipper, participants at the 2008 CAR Conference, and workshop participants at Duke University for comments on the manuscript. We also thank Leslie Hodder for assistance and counsel in the execution of this study. The authors are grateful to the Indiana University Kelley School of Business Department of Accounting for funding data collection. Frank Hodge acknowledges support of the Lane A. Daley Faculty Fellowship. Pat Hopkins thanks the Deloitte Foundation Accounting Faculty Fellowship and Kelley School of Business for summer research support.

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