Auditors and early signals of financial distress in local governments
Year of publication: |
2017
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Authors: | Cohen, Sandra ; Costanzo, Antonella ; Manes Rossi, Francesca |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 32.2017, 3, p. 234-250
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Subject: | Auditing | Financial distress | Local governments | Logistic regression | Financial distress prediction models | Role of auditors | Wirtschaftsprüfung | Financial audit | Prognoseverfahren | Forecasting model | Insolvenz | Insolvency | Kommunalverwaltung | Local government | Gemeindefinanzen | Local government finance | Finanzkontrolle | Fiscal control |
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