The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating

By John M. McInnis, Daniel W. Collins. 2011

212 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6420bc6d3dd6b8c33e7492b3106a36ef4625f2ce

Citations in the corpus

• Selection Bias and Econometric Remedies in Accounting and Finance Research (2011, unknown): “Although Roberts and Whited [2011] include a section on matching methods in their review of endogeneity in corporate finance research, their coverage is technical and does not survey PSM applications.”
• Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions (2015, unknown): “3 As indicated in Collins and McInnis (2011), an earnings management tool is considered more costly if it has a higher probability of attracting regulatory scrutiny or shareholders’ attention.”
• Do Analysts Understand the Economic and Reporting Complexities of Derivatives (2016, unknown): “…across many dimensions, such as interest rate risk (IRISK), distress (ALTZ), analyst following (AFOL), intangibles (INTANG), return                                                              17 Following McInnis and Collins (2011) and Donohoe (2015b), we construct pseudo pre/post-initiation…”