Family capital can provide positive resources for entrepreneurship; however, it can also bring negative consequences that hinder the growth of a new venture. We investigated how entrepreneurs experienced and managed the positives and negatives of family capital through in-depth semi-structured...

We provide insights into how the market processes going concern audit opinions based on the trading of some well-documented sophisticated investors—short sellers. We find that abnormal short selling increases significantly upon impending going concern disclosures. While prior literature...