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Do going concern disclosures in the management report and audit report signal bankruptcy risk? : evidence from privately held firms
Alexeyeva, Irina; Sundgren, Stefan - In: International journal of auditing : IJA 26 (2022) 2, pp. 171-192
Persistent link: https://www.econbiz.de/10013184308
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Study of going-concern opinions
Swanson, Zane; Theis, John - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 3, pp. 347-360
Persistent link: https://www.econbiz.de/10012169974
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The information content of management disclosures on going concern : an industry level analysis of bankruptcy prediction and investor reaction
Visvanathan, Gnanakumar - In: Journal of managerial issues : JMI 33 (2021) 4, pp. 396-419
Persistent link: https://www.econbiz.de/10012792359
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Abnormal disclosure tone and going concern modified audit reports
Hossain, Mahmud; Raghunandan, Kannan; Rama, Dasaratha V. - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-16
Persistent link: https://www.econbiz.de/10012296752
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Is information in deferred tax valuation allowance useful in predicting the firm's ability to continue as a going concern incremental to MD&A disclosures and auditor's going concer...
Visvanathan, Gnanakumar - In: International journal of disclosure and governance 18 (2021) 3, pp. 223-239
Persistent link: https://www.econbiz.de/10012614975
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A comparison of management and auditor going concern risk disclosure : evidence from regulatory change in Japan
Kim, Hyonok; Fukukawa, Hironori; Routledge, James - 2020
Persistent link: https://www.econbiz.de/10012418048
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Management going concern disclosure, mitigation plan, and failure prediction : implications from ASU 2014-15
Wang, Jingjing - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 417-446
Persistent link: https://www.econbiz.de/10013384510
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Management disclosures of going concern uncertainties : the case of initial public offerings
Bochkay, Khrystyna; Chychyla, Roman; Sankaraguruswamy, … - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 29-59
Persistent link: https://www.econbiz.de/10011966783
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Das Going-Public-Prinzip : Konzeption und praktische Implikationen
Adam, Silke; Quick, Reiner - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 62 (2010) 3, pp. 243-258
Persistent link: https://www.econbiz.de/10003980515
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Going concern modifications and related disclosures in the Italian stock market : do regulatory improvements help investors in capturing financial distress?
Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; … - In: Journal of management & governance 25 (2021) 2, pp. 433-473
Persistent link: https://www.econbiz.de/10012547698