Independence in Appearance, Earnings Conservatism, and Prediction of Future Cash Flows

Keywords

Conservatism, Earnings, Independence (probability theory), Cash flow, Economics

References

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• Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf CrisisShiing-wu Wang, Jerry Han — 1997
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• Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit OpinionsMark L. DeFond, K. Raghunandan, K.R. Subramanyam — 2002
• Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit OpinionsMark L. DeFond, K. Raghunandan, K.R. Subramanyam — 2002
• Computer Intensive Methods for Testing Hypotheses: An Introduction.Virginia F. Flack, Eric W. Noreen — 1990
• The Conservatism Principle and the Asymmetric Timeliness of EarningsSudipta Basu — 1998
• The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal AccrualsRick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy — 2002
• International Differences in the Timeliness, Conservatism, and Classification of EarningsPeter F. Pope, Martin Walker — 1999
• The joint determination of audit fees, non-audit fees, and abnormal accrualsRick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy — 2006

Cited by

• The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash FlowsOliver Kim, Steve C. Lim, Taewoo Park — 2007
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting ConservatismRay Ball, S.P. Kothari, Valeri V. Nikolaev — 2013
• Accountability and value enhancement roles of corporate governancePing‐Sheng Koh, Stacie Kelley Laplante, Yen H. Tong — 2007
• Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms*S. Krishnamurthy, Jian Zhou, Nan Zhou — 2005
• Measuring Reporting ConservatismDan Givoly, Carla Hayn, Ashok Natarajan — 2007
• Audit Fees, Non-Audit Services and Auditor-Client Economic BondingJeffrey Coulton, Caitlin M. S. Ruddock, Stephen L. Taylor — 2007
• Diminished Idiosyncrasy as an Explanation for the Temporal Increase in the Earnings' Cash Flows PredictabilitySteve C. Lim — 2009
• Increased Auditor Independence by External Rotation and Separating Audit and Non Audit Duties? - A Note on the European Audit RegulationPatrick Velte, Marc Eulerich — 2014
• An Experimental Study on Non-audit Service and Auditor Decisions: Pre- and Post-Procomp ScandalRong‐Ruey Duh, Wen-Chih Lee, Ching‐Chieh Lin — 2007
• The Value Relevance of Earnings and the Prediction of Future Cash FlowsOliver Kim, Steve C. Lim, Taewoo Park — 2005
• Auditors’ Independence and Accountability of Federal Higher Institutions in Ogun StateRasheed Olatunji Animasaun, Issa Adewola Adegbite — 2016
• EC Proposal of Audit-Only Firms: Discussing the Potential Effects of Breaking the 'Audit Oligopoly' on Accounting and Audit QualityPatrick Patrick, Velte, M. Lynne Markus — 2012
• The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash FlowsOliver Kim, Steve C. Lim, Taewoo Park — 2007
• Non-Audit Services and Earnings Management : Is Auditor Independence Impaired ?Caitlin M. S. Ruddock — 2004

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