Do going concern disclosures in the management report and audit report signal bankruptcy risk? : evidence from privately held firms
Year of publication: |
2022
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Authors: | Alexeyeva, Irina ; Sundgren, Stefan |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 2, p. 171-192
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Subject: | auditor opinion | bankruptcy prediction | going concern | management's disclosures | Insolvenz | Insolvency | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Fortführungsprinzip | Going concern |
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