An Evaluation of an Accounting Earnings Forecast Model
Earnings forecasts are an important part of financial management. An Accounting Model with component analyses of revenues and expenditures is used to predict earnings. This approach is found to be superior to simple time series extrapolation of earnings.
From Issue:
Fall 1981
(Fall 1981)
IBF Journal Article by Charles W. Caldwell and Robert W. Ingram, originally published in Fall 1981

An Evaluation of an Accounting Earnings Forecast Model