Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104882
Title: Accounting Accraals and AuditorReporting Conservatism
Authors: JERE R. FRANCIS, JAGAN KRISHNAN
Keywords: Accounting Accraals
Issue Date: 1999
Description: The empirical issue examined in this paper is whether accounting accruals increase a firm's likelihood of receiving a modified audit report for either (1) asset realization uncertainties or (2) going concern problems. Accrual-based earnings are more informative to investors than operating cash flows (Dechow 1994; Subramanyam 1996).
URI: http://196.189.45.87:8080/handle/123456789/104882
Appears in Collections:Accounting and Finance

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