Showing 71 - 80 of 53,288
Persistent link: https://www.econbiz.de/10015080612
Persistent link: https://www.econbiz.de/10015120509
The primary issue we examine is whether PCAOB identified audit deficiencies are associated with a change in triennially inspected audit firms' going concern (GC) reporting decisions for their financially distressed clients. Our analysis generally indicates that firms with PCAOB deficiencies were...
Persistent link: https://www.econbiz.de/10012751626
Based on a panel fixed effect model, our paper explores the impact of digital transformation on the operation efficiency of Chinese A-share listed enterprises during 2009-2020. It conducts related robustness tests, mechanism analysis, and heterogeneity analysis to provide a comprehensive...
Persistent link: https://www.econbiz.de/10015332309
Persistent link: https://www.econbiz.de/10015396174
Persistent link: https://www.econbiz.de/10010349963
Für nach dem 31.12.2005 beginnende Geschäftsjahre sind Aktiengesellschaften und Kommanditgesellschaften auf Aktien, die mit stimmberechtigten Aktien an einem organisierten Markt im Sinne des § 2 Abs. 7 WpÜG notiert sind, gemäß den §§ 289 Abs. 4 bzw. 315 Abs. 4 HGB verpflichtet, für eine...
Persistent link: https://www.econbiz.de/10009515901
Persistent link: https://www.econbiz.de/10009311766
Persistent link: https://www.econbiz.de/10001620785
Persistent link: https://www.econbiz.de/10008647086