search query: @indexterm FORECASTING / total: 1417
reference: 107 / 1417
| Author: | Hope, O.-K. |
| Title: | Variations in the financial reporting environment and earnings forecasting |
| Journal: | Journal of international financial management & accounting
2004 : SPRING, VOL. 15:1, p. 21-43 |
| Index terms: | Financial reporting Earnings Forecasting |
| Language: | eng |
| Abstract: | The degree of prescribed accrual accounting is positively correlated with forecast accuracy, consistent with both accruals providing useful information and with the smoothing functions of accruals. |
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