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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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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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Audit reporting for going concern uncertainty : global trends and the case study of Italy
Brunelli, Sandro - 2018
Persistent link: https://www.econbiz.de/10011784227
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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