Search Results - subject:"Going Concern"

Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market

Brunelli, Sandro; Venuti, Francesco; Niederkofler, Thomas; … - In: International journal of disclosure and governance 21 (2024) 2, pp. 313-339

Persistent link: https://www.econbiz.de/10014584062

The informational value contained in the different types of auditor's opinions : evidence from Portugal

Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21

This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...

Persistent link: https://www.econbiz.de/10014500491

Predictive models of going concerns and business failure

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent business & management 10 (2023) 2, pp. 1-24

the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study … aims to analyse the evolution of prediction models for going concern and business failure in the literature over the past … publications with many collaborations. The analysis of the author's keywords revealed key themes such as going concern probability …

Persistent link: https://www.econbiz.de/10014503346

Determinants of going-concern audit opinion

Didied, Neni Meidawati; Dwitama, Difa Sukma - 2023

Persistent link: https://www.econbiz.de/10014423375

Regulatory sanction risk and going-concern reporting practices : evidence for privately held firms

Sundgren, Stefan; Svanström, Tobias - In: Accounting and business research 52 (2022) 4, pp. 377-416

Persistent link: https://www.econbiz.de/10013362766

Determinants of going-concern audit opinions : evidence from Vietnam stock exchange-listed companies

Pham Duc Hieu - In: Cogent economics & finance 10 (2022) 1, pp. 1-13

In this study, we aim to examine the effect of company and auditor characteristics on the issuance of going-concern … of the board of director meetings significantly influence the issuance of auditors' going-concern opinions. Company size … going-concern audit opinions. This study contributes to the limited research on going-concern audit opinions in the context …

Persistent link: https://www.econbiz.de/10014500368

Do going concern disclosures in the management report and audit report signal bankruptcy risk? : evidence from privately held firms

Alexeyeva, Irina; Sundgren, Stefan - In: International journal of auditing : IJA 26 (2022) 2, pp. 171-192

Persistent link: https://www.econbiz.de/10013184308

External audit in the function of providing assurance in the correctness of the assumptions about the going concern assumption

Vlaović Begović, Sanja; Tomašević, Stevan; … - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 13 (2022) 1, pp. 49-55

Persistent link: https://www.econbiz.de/10013342042

Going concern modifications and related disclosures in the Italian stock market : do regulatory improvements help investors in capturing financial distress?

Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; … - In: Journal of management & governance 25 (2021) 2, pp. 433-473

Persistent link: https://www.econbiz.de/10012547698

Auditors Scan News Headlines? The Prophetic Vision for Going-Concern Opinions

Appelbaum, Deniz; Duan, Huijue Kelly; Hu, Hanxin; Sun, Ting - 2022

,144 business news headlines in going-concern opinion predictions. This research identifies 26,857 firm-year observations from their … dependent variable, going-concern opinions. Specifically, to simulate the dynamic process of audit at different stages, seven … with the going-concern opinions, especially at earlier stages of the audit process, suggesting business news headlines are …

Persistent link: https://www.econbiz.de/10014244626