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Relationship among corporate reporting, corporate governance, going concern and investor confidence : evidence from listed banks in sub Saharan Africa

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent business & management 9 (2022) 1, pp. 1-17

expected that, as often argued, corporate reporting and corporate governance can improve performance in order to boost … investors' confidence. However, the interrelationship between corporate reporting, corporate governance, going concern, and … relationship among corporate reporting, corporate governance, going concern, and investor confidence for banks in the sub …

Persistent link: https://www.econbiz.de/10014444830

Revisiting the firm, reporting entity, and going concern concepts in light of financial crisis

Moore, Louella - In: Accounting and the public interest 17 (2017) 1, pp. 130-143

Persistent link: https://www.econbiz.de/10011864826

Einfluss der Finanzkrise auf das going concern-Berichterstattungsverhalten des Abschlussprüfers

Ruhnke, Klaus; Frey, Frederik - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 67 (2015) 3, pp. 328-349

Dem Abschlussprüfer obliegt die Beurteilung der Annahme der Unternehmensfortführung durch die gesetzlichen Vertreter des Unternehmens. Der vorliegende Beitrag geht der Frage nach, ob die globale Wirtschafts- und Finanzkrise einen Einfluss auf das going concern-Berichtserstattungsverhalten des...

Persistent link: https://www.econbiz.de/10011290980

Accounting, governance and the crisis : is risk the missing link?

Magnan, Michel; Markarian, Garen - In: European accounting review 20 (2011) 2, pp. 215-231

Persistent link: https://www.econbiz.de/10009236443

Corporate governance and risk reporting in South Africa : a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods

Ntim, Collins G.; Lindop, Sarah; Thomas, Dennis A. - In: International review of financial analysis 30 (2013), pp. 363-383

Persistent link: https://www.econbiz.de/10010461543

Accounting, Governance, and the Crisis : Is Risk the Missing Link?

Magnan, Michel - 2011

focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this …

Persistent link: https://www.econbiz.de/10013122813

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

Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment

Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10012056559

Identification of factors for developing going concern prediction models

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent business & management 9 (2022) 1, pp. 1-15

The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature...

Persistent link: https://www.econbiz.de/10014444509

Comparison of going concern models with and without corporate governance

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent business & management 10 (2023) 2, pp. 1-27

-concern models that combine corporate governance variables and corporate reporting ratios with models that used only financial ratios …

Persistent link: https://www.econbiz.de/10014503317

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