The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The Ability of Earnings to Predict Future Earnings and Cash Flow
Abstract
Value relevance, Equity investment, Predictive ability, Future earnings
Overview
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Citations
Cites
Co-integration and error correction: representation, estimation and testing
Engle, R. F., & Granger, C. W. J. (1987) · Econometrica · doi:10.2307/1913236 · Cited by 32,007
Cited by
Costs of Equity and Earnings Attributes
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,377
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Dichev, I. D., & Dechow, P. M. (2001) · SSRN Electronic Journal · doi:10.2139/ssrn.277231 · Cited by 1,119
Earnings volatility and earnings predictability
Dichev, I. D., & Tang, V. W. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2008.09.005 · Cited by 632
The Predictive Value of Expenses Excluded from Pro Forma Earnings
Doyle, J. T., Lundholm, R. J., & Soliman, M. T. (2003) · Review of Accounting Studies · doi:10.1023/a:1024472210359 · Cited by 533
Metadata
- Authors
- Finger, C. A.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1994
- Volume
- 32
- Issue
- 2
- Pages
- 210
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2051971414
- Cited by
- 317
- References
- 1
- FWCI
- 7.36
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The Ability of Earnings to Predict Future Earnings and Cash Flow. https://app.cochat.ai/papers/10.2307/2491282
- The paper
- Finger, C. A. (1994). The Ability of Earnings to Predict Future Earnings and Cash Flow. Journal of Accounting Research. https://doi.org/10.2307/2491282
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
