Discussion of 'Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?'

28 Pages Posted: 8 Jan 2013

See all articles by Claudine Mangen

Claudine Mangen

Concordia University, Montreal - John Molson School of Business

Date Written: February 12, 2012

Abstract

I discuss the study by Call, Chen and Tong (2012) and focus on the information environment surrounding analysts. My discussion has two goals. First, I wish to put into perspective the findings of Call et al. (2012). Second, I hope to pave the road for future research on analysts, their cash flow forecasts and sophistication.

Keywords: Analysts, cash flow forecast, sophistication learning, conflicts of interests, accrual anomay, users

JEL Classification: M21, M41, D83, G23

Suggested Citation

Mangen, Claudine, Discussion of 'Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?' (February 12, 2012). Contemporary Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2197525

Claudine Mangen (Contact Author)

Concordia University, Montreal - John Molson School of Business ( email )

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