Properties of analysts’ consensus cash flow forecasts for Australian firms

Purpose The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity, within the wider processes of financial disclosure in Australia. Design/methodology/approach Two categories of crite...

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Veröffentlicht in:	Accounting research journal 2020-01, Vol.33 (1), p.128-147
Hauptverfasser:	Ahmed, Kamran, Houqe, Muhammad Nurul, Hillier, John, Crockett, Steven
Format:	Artikel
Sprache:	eng
Schlagworte:	Cash flow forecasting Cash flow statements Equity Financial statements Hypotheses Institutional investments Internal auditors International Financial Reporting Standards Investors Stock exchanges Working capital
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