Litvinenko, Alexey; Litvinenko, Anna; Saarinen, Samuli - In: Journal of Accounting and Management Information … 24 (2025) 2, pp. 328-360
Research Questions- Which of the forecasting methods (SMA, ARIMA, ES) is the most informative? Can forecasting methods be used to verify each other's results? How do the manipulations in historical data affect the forecasting of accrual and cash ratios? Motivation- addressing the challenge of...