Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104882
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dc.contributor.authorJERE R. FRANCIS, JAGAN KRISHNAN-
dc.date.accessioned2020-02-07T06:01:20Z-
dc.date.accessioned2020-05-15T23:14:48Z-
dc.date.available2020-02-07T06:01:20Z-
dc.date.available2020-05-15T23:14:48Z-
dc.date.issued1999-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/104882-
dc.descriptionThe 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).en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectAccounting Accraalsen_US
dc.titleAccounting Accraals and AuditorReporting Conservatismen_US
dc.typeArticleen_US
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