Management going concern disclosure, mitigation plan, and failure prediction : implications from ASU 2014-15
Jingjing Wang
| Year of publication: |
2022
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|---|---|
| Authors: | Wang, Jingjing |
| 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. 97.2022, 4, p. 417-446
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| Subject: | going concern | accounting standards | management disclosure | textual analysis | corporate failure | Insolvenz | Insolvency | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards | Fortführungsprinzip | Going concern |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2019-0432 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013384510