Dear Mr. Raza,

You can use the analysts' forecast provided by I/B/E/S or you can estimate it mechanically. The most common mechanical approach is a cross-sectional regressions (Fama-Macbeth regression or a POLS)  with lag of other accounting variables. Then you can use the coefficients to estimate the forecasting. So far, this approach has been used to predict earnings, but you can probably apply to other accounting variables.

You can see in the following paper a comparison between different approaches:

Azevedo, Vitor G. and Gerhart, Manuel, Comparison of Cross-Sectional Earnings Forecasting Models for the European Market (May 31, 2016). Available at SSRN: https://ssrn.com/abstract=2787277

Or https://www.researchgate.net/publication/305640871_COMPARISON_OF_CROSS-SECTIONAL_EARNINGS_FORECASTING_MODELS_FOR_THE_EUROPEAN_MARKET

Article Comparison of Cross-Sectional Earnings Forecasting Models fo...

Dear Mr. Raza,

We use the regression model to forecast accounting measuring of a firm. And we use ROA, ROE, Tobin's Q as dependent variable.

If you want to get information about that, please write to me.

Greetings

You can use eviews to forecast . Further the arch based models are to be used

I tried to forecast the fundamental variables of a firm with the family of AR and ARMA models.