Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market
Year of publication: |
2024
|
---|---|
Authors: | Brunelli, Sandro ; Venuti, Francesco ; Niederkofler, Thomas ; Falivena, Camilla |
Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 21.2024, 2, p. 313-339
|
Subject: | Audit reports | Event study | Financial distress | Going concern modification (GCM) | Investors' reaction | OLS multiple regression | Wirtschaftsprüfung | Financial audit | Börsenkurs | Share price | Ankündigungseffekt | Announcement effect | Fortführungsprinzip | Going concern | Italien | Italy | Anlageverhalten | Behavioural finance | Ereignisstudie | Insolvenz | Insolvency | Aktienmarkt | Stock market | Eigentümerstruktur | Ownership structure |
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