Determinants of going concern opinions and audit fees for development stage enterprises

Audit costs, material weaknesses under SOX Section 404

Foster, Benjamin P., (2007)

Loan defaults and hazard models for bankruptcy prediction

Foster, Benjamin P., (2013)

Valuing Intangible Assets - Although recently issued accounting standards address only those intangibles acquired in a business combination, they raise the question of internally developed intangibles. As business evolves, more reliable means of valuing intangible assets -- Such as a bank's valuation of intellectual property to be used as collateral -- Are becoming more common, and may point the ...

Foster, Benjamin P., (2003)