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Keywords: Cash flow forecasts
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 128–147.
Published: 08 January 2020
... reactions. The final sample comprised 2,138 observations between 2001 and 2016 and several regression models are estimated to determine the relative performance and market reaction. Findings Analysts’ consensus cash flow forecasts demonstrate poor predictive performance relative to earnings forecasts...
