• 226 Citations
  • 7 h-Index
1976 …2014
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Research Output 1976 2014

  • 226 Citations
  • 7 h-Index
  • 46 Article
  • 1 Chapter
  • 1 Conference contribution
  • 1 Review article
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Article
2014
1 Citation (Scopus)
Cash flow
ARIMA models
Audit
Import
Small sample
2 Citations (Scopus)

Trends in statistically based quarterly cash-flow prediction models

Lorek, K. S., 2014, In : Accounting Forum. 38, 2, p. 145-151 7 p.

Research output: Contribution to journalArticle

Prediction model
Cash flow prediction
ARIMA models
Cash flow
Regression model
2013

Quarterly cash flow predictions: A proposed framework

Lorek, K. S., Sep 2013, In : Journal of theoretical Accounting Research. p. 1-16

Research output: Contribution to journalArticle

3 Citations (Scopus)

The impact of accruals and lines of business on analysts' earnings forecast superiority

Lorek, K. S. & Pagach, D. P., Oct 2012, In : Review of Quantitative Finance and Accounting. 39, 3, p. 293-308 16 p.

Research output: Contribution to journalArticle

Accruals
Analysts
Analysts' earnings forecasts
Economics
Linkage
2011
7 Citations (Scopus)

Multi-step-ahead quarterly cash-flow prediction models

Lorek, K. S. & Lee Willinger, G., Mar 2011, In : Accounting Horizons. 25, 1, p. 71-86 16 p.

Research output: Contribution to journalArticle

Cash flow prediction
Cash flow
Prediction model
Analysts
Qualitative assessment
2010

The predictive ability of quarterly cash-flow models

Lorek, K. S. & Willinger, G. L., May 2010, In : Journal of theoretical Accounting Research. p. 59-81

Research output: Contribution to journalArticle

3 Citations (Scopus)

Time series versus cross-sectionally derived predictions of future cash flows

Lorek, K. S. & Willinger, G. L., Jun 2010, In : Advances in Accounting. 26, 1, p. 29-36 8 p.

Research output: Contribution to journalArticle

Cash flow prediction
Prediction
Cash flow
Prediction model
Predictive ability
2009
19 Citations (Scopus)

New evidence pertaining to the prediction of operating cash flows

Lorek, K. S. & Willinger, G. L., Jan 2009, In : Review of Quantitative Finance and Accounting. 32, 1, p. 1-15 15 p.

Research output: Contribution to journalArticle

Operating cash flows
Prediction
Cash flow prediction
Out-of-sample forecasting
Prediction model
2008
6 Citations (Scopus)

Statistically based quarterly earnings expectation models for nonseasonal firms

Lorek, K. S., Willinger, G. L. & Bathke, A. W., Jul 2008, In : Review of Quantitative Finance and Accounting. 31, 1, p. 105-119 15 p.

Research output: Contribution to journalArticle

Random walk model
Autoregressive model
Analyst coverage
Empirical evidence
Predictive power
8 Citations (Scopus)

Time-series properties and predictive ability of quarterly cash flows

Lorek, K. S. & Willinger, G. L., Jun 2008, In : Advances in Accounting. 24, 1, p. 65-71 7 p.

Research output: Contribution to journalArticle

Cash flow
Predictive ability
Random walk
Forecast error
Multivariate time series
2007
9 Citations (Scopus)

The contextual nature of the predictive power of statistically-based quarterly earnings models

Lorek, K. S. & Willinger, G. L., Jan 2007, In : Review of Quantitative Finance and Accounting. 28, 1, p. 1-22 22 p.

Research output: Contribution to journalArticle

Predictive power
ARIMA models
Random walk
Prediction
Earnings persistence
2006

Long-term earnings forecast models for nonseasonal firms

Lorek, K. S., Bathke, A. W. & Willinger, G. L., May 2006, In : Journal of Business Inquiry: Research, Education and Application. p. 39-49

Research output: Contribution to journalArticle

1 Citation (Scopus)

The Security Market's Reaction to Firms' Quarterly Earnings Evidencing Varying Degrees of Autocorrelation

Bathke, A. W., Lorek, K. S. & Lee Willinger, G., 2006, In : Advances in Accounting. 22, p. 29-43 15 p.

Research output: Contribution to journalArticle

Securities market
Autocorrelation
Market reaction
Lag
2004

Differential earnings behavior and the security market assessment of variation in seasonal earnings patterns

Lorek, K. S., Bathke, Jr., A. W. & Willinger, G. L., Sep 2004, In : Journal of Accounting, Auditing, and Finance. 19, p. 463-482

Research output: Contribution to journalArticle

2003
4 Citations (Scopus)

A TIME-SERIES APPROACH TO MEASURING THE DECLINE IN QUARTERLY EARNINGS PERSISTENCE

Baginski, S. P., Branson, B. C., Lorek, K. S. & Willinger, G. L., 2003, In : Advances in Accounting. 20, p. 23-42 20 p.

Research output: Contribution to journalArticle

Earnings persistence
Persistence
Economic change
Equity
Barriers to entry

The abnormal earnings valuation model and the earnings forecast conundrum

Lorek, K. S. & Willinger, G. L., Sep 2003, In : Management Accounting Quarterly. p. 63-68

Research output: Contribution to journalArticle

2000

The overseas experience: what an accounting educator may expect from an international teaching assignment

Lorek, K. S., Mohrweis, L. & Pitt, H. R., Sep 2000, In : Accounting Perspectives. 6, p. 13-20

Research output: Contribution to journalArticle

1999

The differential predictive ability of opaque and transparent firms

Lorek, K. S., Stone, M. & Willinger, G. L., Jun 1999, In : Quarterly Journal of Business and Economics. 38, p. 3-20

Research output: Contribution to journalArticle

67 Citations (Scopus)

The relationship between economic characteristics and alternative annual earnings persistence measures

Baginski, S. P., Lorek, K. S., Willinger, G. L. & Branson, B. C., Jan 1999, In : Accounting Review. 74, 1, p. 105-120 16 p.

Research output: Contribution to journalArticle

Earnings persistence
Economics
Moving average
Integrated
Persistence
1996
63 Citations (Scopus)

A multivariate time-series prediction model for cash-flow data

Lorek, K. S. & Willinger, G. L., 1996, In : Accounting Review. 71, 1, p. 81-102 22 p.

Research output: Contribution to journalArticle

Prediction model
Multivariate time series
Cash flow
Cash flow prediction
Regression model
1995

An Investigation of the feasibility of using statistically-based models as analytical procedures

Lorek, K. S., Wheeler, S., Icerman, R. & Fordham, D., 1995, In : Advances in Accounting. 13, p. 87-110

Research output: Contribution to journalArticle

9 Citations (Scopus)

Evidence on the superiority of analysts' quarterly earnings forecasts for small capitalization firms

Lorek, K. S., Branson, B. & Pagach, D. P., Mar 1995, In : Decision Sciences. p. 243-263

Research output: Contribution to journalArticle

1993
4 Citations (Scopus)

Economic determinants of quarterly earnings data

Baginski, S. P., Lorek, K. S. & Willinger, G. L., 1993, In : Quarterly Review of Economics and Finance. 33, 1, p. 87-100 14 p.

Research output: Contribution to journalArticle

Economics
Autocorrelation
Barriers to entry
Lag
Firm size

Time-series properties and predictive ability of funds flow variables

Lorek, K. S., Schaefer, T. F. & Willinger, G. L., Jan 1993, In : Accounting Review. p. 151-163

Research output: Contribution to journalArticle

1992

A comparative analysis of extrapolative and judgmental forecasts

Lorek, K. S., Holland, R. & Bathke, Jr., A. W., 1992, In : Advances in Accounting. 10, p. 279-303

Research output: Contribution to journalArticle

On the use of time-series models as analytical procedures

Lorek, K. S., Branson, B. & Icerman, R. C., Sep 1992, In : Auditing: A Journal of Practice & Theory. p. 66-87

Research output: Contribution to journalArticle

1989

Firm size and the predictive ability of quarterly earnings data

Lorek, K. S., Bathke, A. W. & Willinger, G. L., Jan 1989, In : Accounting Review. p. 49-68

Research output: Contribution to journalArticle

New evidence on the accuracy of management forecasts and time-series forecasts of annual earnings

Lorek, K. S., Bathke, A. W. & Hassell, J. M., 1989, In : Advances in Accounting. 7, p. 67-84

Research output: Contribution to journalArticle

1985

Time-series models: how well do they forecast sales?

Lorek, K. S., Icerman, J. D. & Abdulkhader, A., Apr 1985, In : Journal of Business Forecasting Methods & Systems. p. 18-19

Research output: Contribution to journalArticle

1984

A time-series analysis of nonseasonal quarterly earnings data

Lorek, K. S., Apr 1984, In : Journal of Accounting Research. p. 369-379

Research output: Contribution to journalArticle

The relationship between time-series models and the security market's expectation of quarterly earnings

Lorek, K. S. & Bathke, A. W., Apr 1984, In : Accounting Review. p. 163-176

Research output: Contribution to journalArticle

1983

Further Descriptive and Predictive Evidence on Alternative time-series models for quarterly earnings"

Lorek, K. S., Icerman, J. D. & Abdulkhader, A., Apr 1983, In : Journal of Accounting Research. p. 317-328

Research output: Contribution to journalArticle

Preliminary Evidence on the descriptive and predictive properties of GPPA earnings data in the airlines industry

Lorek, K. S., Hillison, W. & Hopwood, W., Oct 1983, In : Journal of Forecasting. p. 363-376

Research output: Contribution to journalArticle

4 Citations (Scopus)

Quarterly GPPA earnings data: Time‐series properties and predictive ability results in the airlines industry

Hillison, W. A., Hopwood, W. S. & Lorek, K. S., 1983, In : Journal of Forecasting. 2, 4, p. 363-375 13 p.

Research output: Contribution to journalArticle

Purchasing
Time Series Data
Adjustment
Industry
Prediction
1981

"Time-series properties of annual earnings data: The state of the art"

Lorek, K. S., Kee, R. & Vass, W., Apr 1981, In : The Quarterly Review of Economics and Business. p. 97-113

Research output: Contribution to journalArticle

1980
5 Citations (Scopus)

DISTRIBUTIONAL TESTING OF DATA FROM MANUFACTURING PROCESSES

Jacobs, F. & Lorek, K. S., 1980, In : Decision Sciences. 11, 2, p. 259-271 13 p.

Research output: Contribution to journalArticle

Testing
Costs
Managers
Statistics
Manufacturing process

"Distributional testing of data from real world manufacturing Processes"

Lorek, K. S. & Jacobs, F., Apr 1980, In : Decision Sciences. p. 259-271

Research output: Contribution to journalArticle

1979

"A Note on the Time-series Properties of control data in an accounting environment"

Lorek, K. S. & Jacobs, F., Sep 1979, In : Journal of Accounting Research. p. 618-621

Research output: Contribution to journalArticle

Predicting annual net earnings with quarterly earnings time-series models

Lorek, K. S., Apr 1979, In : Journal of Accounting Research. p. 190-204

Research output: Contribution to journalArticle

1978

A commentary on research on earnings forecasts: the state of the art

Lorek, K. S., Nov 1978, In : The Accounting Journal. p. 210-217

Research output: Contribution to journalArticle

9 Citations (Scopus)
Monitoring
Time series analysis
Time series models
Predictive ability
Comparative analysis
1976

A Comparative Examination of Management Forecasts and Box-Jenkins Forecasts of Earnings

Lorek, K. S., McDonald, C. & Patz, D., Apr 1976, In : Accounting Review. p. 321-330

Research output: Contribution to journalArticle