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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
-Packaged-Plan ; Eigenverwaltung ; insolvency ; bankruptcy code ; liquidation ; liquidator ; insolvency plan ; chapter 11 plan ; Pre-Packaged-Plan …
Persistent link: https://www.econbiz.de/10003948384
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Is the external audit report useful for bankruptcy prediction?
Muñoz-Izquierdo, Nora; Camacho-Miñano, María-del-Mar; … - In: International Journal of Financial Studies : open … 7 (2019) 2/20, pp. 1-23
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external … bankruptcy situation with the same accuracy as if they had scrutinized the whole report. In addition, an extended literature … review is included, on previous studies on the interaction between bankruptcy prediction and the external audit information. …
Persistent link: https://www.econbiz.de/10012039600
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The Content of the Audit Report in the Year Prior to Bankruptcy Filing. Empirical Evidence from Spain
Muñoz-Izquierdo, Nora - 2016
bankruptcy filing, with a double purpose: to propose a classification of the content of audit reports and to examine the …, the quarter on which the court order is imposed and the resolution of the bankruptcy procedure, whereas comments are …
Persistent link: https://www.econbiz.de/10012980573
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Early warning mechanism of bankruptcy for investment companies
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2013
The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions...
Persistent link: https://www.econbiz.de/10011108192
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The informational value contained in the different types of auditor's opinions : evidence from Portugal
Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...
Persistent link: https://www.econbiz.de/10014500491
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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed.
Persistent link: https://www.econbiz.de/10010300002
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Is the external audit report useful for bankruptcy prediction?
Muñoz-Izquierdo, Nora; Camacho-Miñano, María-del-Mar; … - In: International Journal of Financial Studies 7 (2019) 2, pp. 1-23
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external … bankruptcy situation with the same accuracy as if they had scrutinized the whole report. In addition, an extended literature … review is included, on previous studies on the interaction between bankruptcy prediction and the external audit information. …
Persistent link: https://www.econbiz.de/10013200198
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Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling
Byström, Hans - 2016
In this paper (letter) I discuss how blockchains potentially could affect the way credit risk is modeled, and how the improved trust and timing associated with blockchain-enabled real-time accounting could improve default prediction. To demonstrate the (quite substantial) effect the change would...
Persistent link: https://www.econbiz.de/10013208748
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Las Salvedades Graves Como Instrumento De Señalización Del Riesgo Financiero : Un Análisis Exploratorio De La Dinámica Temporal Del Riesgo [Severe Qualifications as an Instrument f...
Piñeiro-Sánchez, Carlos - 2017
English Abstract: Conventional financial and bankruptcy-forecasting models usually produce static diagnostics. However …
Persistent link: https://www.econbiz.de/10012959110
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Estimation Risk and Auditor Conservatism
Lennox, Clive S. - 2017
respond to the estimation risk associated with predicting the future bankruptcy outcomes of their audit clients. Consistent … going concern opinions and are more likely to resign when the standard errors surrounding the point estimates of bankruptcy …
Persistent link: https://www.econbiz.de/10012970607