#3134. The impact of forecasting cash flows on enhancing analysts’ own earnings forecasts: International evidence and the effect of IFRS adoption

October 2026publication date
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Journal’s subject area:
Business, Management and Accounting (miscellaneous);
Finance;
Accounting;
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Abstract:
The results show that individual analysts earnings projections accompanied by cash flow projections are more accurate than those not accompanied by cash flow projections, suggesting that the findings for the United States in Call et al. The results also suggest that the decline in the usefulness of cash flow forecasting for predicting analysts own earnings after the mandatory adoption of IFRS is more pronounced in countries with common law and strong enforcement, as opposed to countries with code laws and weak enforcement.
Keywords:
analysts; cash flow forecasts; country characteristics; difference-in-differences design; earnings forecast accuracy; IFRS adoption

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