Analysts strategically allocate more effort to portfolio firms that are relatively more important
to their careers. Thus, the other firms the analysts cover indirectly affect a firm's information …

We use proprietary data from a major investment bank to investigate factors associated with
analysts' annual compensation. We find compensation to be positively related to “All‐Star” …

We investigate whether management forecast accuracy provides a signal regarding CEOs'
ability to anticipate and respond to future events by examining the relation between …

We examine whether analysts' earnings forecasts are more accurate when they also issue
cash flow forecasts. We find that (i) analysts' earnings forecasts issued together with cash …

Recent research finds that analysts' cash flow forecasts have meaningful financial reporting
ramifications, but, to date, the identified effects are unlikely to yield meaningful cash flow …

We examine the effect of directors' and officers' liability insurance (D&O insurance) on the
behavior of independent directors and the effectiveness of their governance role. Using a …

This article examines factors affecting the accuracy of cash flow forecasts issued by financial
analysts. Consistent with previous findings on earnings forecast accuracy, analyst and …

This study examines the factors affecting the issuance, accuracy and usefulness of analysts'
cash flow forecasts (CFFs) in Australia. Given the economic importance of the mining …

Arus kas operasi merupakan arus masuk dan keluar dari kas dan setara kas yang berasal
dari aktivitas operasi yaitu aktivitas penghasil utama pendapatan perusahaan. Arus kas …

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 …