Why Do Managers Voluntarily Issue Cash Flow Forecasts

By C. Wasley, J. Wu. 2005

126 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/837641d844cbfeec8b4eaad432130f6849dfda4d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John M. McInnis
2. Daniel W. Collins
3. Joseph H. Zhang
4. Lei Gao

In Finance

1. John M. McInnis
2. Daniel W. Collins
3. Joseph H. Zhang
4. Lei Gao

In Strategy and Management

1. John M. McInnis
2. Daniel W. Collins

Citations in the corpus

• Management Earnings Forecasts and Other Forward-Looking Statements (2017, unknown): “Yang (2012) uses earnings forecasts to study manager-specific voluntary disclosure style.”
• The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating (2011, background): “provided by Wasley and Wu (2006). They predict that when management issues cash flow forecasts, they pre-commit to a certain composition of earnings in terms of cash flows versus accruals, thus reducing the degrees of freedom in earnings management.”