Accepted by Steve Salterio. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We appreciate Steve Salterio and two anonymous reviewers for their guidance. We also thank Ben Ayers, Brad Badertscher, Linda Bamber, Jeff Burks, John Campbell, Dan Givoly, Zhaoyang Gu, Jackie Hammersley, Carla Hayn, Leslie Hodder, Steve Kachelmeier, Bill Kinney, Stephannie Larocque, Reuven Lehavy, Chee Yeow Lim, Claudine Mangen (discussant at 2011 CAR conference), John McInnis, Rich Paterson (PwC), Santhosh Ramalingegowda, Rich Shepard (PwC), Tom Stober, Ram Venkataraman, brownbag participants at the University of Texas at Austin, workshop participants at the University of Georgia and the University of Notre Dame, and conference participants at the 2010 HKUST Accounting Research Symposium and the 2011 Contemporary Accounting Research Conference for helpful comments. Professor Call is grateful for research support provided by a Terry-Sanford Research Award.
Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?†
Version of Record online: 26 FEB 2013
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 2, pages 438–465, Summer 2013 (June)
How to Cite
Call, A. C., Chen, S. and Tong, Y. H. (2013), Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?. Contemporary Accounting Research, 30: 438–465. doi: 10.1111/j.1911-3846.2012.01184.x
- Issue online: 13 JUN 2013
- Version of Record online: 26 FEB 2013
- Accepted manuscript online: 6 JUN 2012 12:16PM EST
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