Management disclosures of going concern uncertainties : the case of initial public offerings
Khrystyna Bochkay, Roman Chychyla, Srini Sankaraguruswamy, Michael Willenborg
| Year of publication: |
November 2018
|
|---|---|
| Authors: | Bochkay, Khrystyna ; Chychyla, Roman ; Sankaraguruswamy, Srinivasan ; Willenborg, Michael |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 6, p. 29-59
|
| Subject: | going concern management disclosures | going concern audit opinions | initial public offerings | partial adjustment phenomenon | price revision | underpricing | Börsengang | Initial public offering | Börsenkurs | Share price | Fortführungsprinzip | Going concern | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Ankündigungseffekt | Announcement effect | Emissionsgeschäft | Underwriting business |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011966783