Do going concern opinions provide incremental information to predict corporate defaults?
Year of publication: |
2020
|
---|---|
Authors: | Gutierrez, Elizabeth ; Krupa, Jake ; Minutti-Meza, Miguel ; Vulcheva, Maria |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 25.2020, 4, p. 1344-1381
|
Subject: | Going concern opinions | Predictive accuracy | Type I and II errors | Audit quality | Wirtschaftsprüfung | Financial audit | Prognoseverfahren | Forecasting model | Insolvenz | Insolvency | Fortführungsprinzip | Going concern | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit |
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