Using proforma to predict future cash-flows: the impact of income statement

Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs: Importance de la présentation du compte de résultat

Thomas Jeanjean, Isabelle Martinez (isabelle.martinez@ut-capitole.fr) and Grégoire Davrinche (gregoire.davrinche@univ-lille.fr)
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Isabelle Martinez: LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Grégoire Davrinche: UT - Université de Toulouse

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Abstract: What do we study? In this paper, we test whether the usefulness of non-IFRS earnings reported in press releases depends on other sources of information available to investors to asses "core earnings". More precisely, we investigate if the ability of non-IFRS earnings to predict future cash-flows varies with the level of income statement aggregation.

Date: 2017-12-11
Note: View the original document on HAL open archive server: https://ut3-toulouseinp.hal.science/hal-04284293
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Published in Autorité des Normes Comptables. 2017, 14 p

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