Results 11 to 20 of about 195,075 (267)
Going Concern: Where Is It Going?
Journal of Business & Economics Research (JBER), 2014 On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASBs most recent attempt to bring closure to a project that began in 2007.
Ehoff, Clemense, Jr., Gray, Dahli
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Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor
Manizheh Ramsheh +2 more
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BANK LIQUIDITY – GOING CONCERN VS. GONE CONCERN [PDF]
Annals of the University of Oradea: Economic Science, 2020 For most actors of the financial system, the liquidity in general and the bank liquidity in particular represents a stressful subject to discuss and even more stressful to manage.
PELIN (RUSU) Aurica
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Jurnal Dinamika Akuntansi, 2010 Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan ...
Badingatus Solikhah, Kiswanto -
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Audit quality and sentiment biases in going-concern opinions [PDF]
Revista Contabilidade & FinançasThis research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data ...
Carlos André Marinho Vieira +1 more
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OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public
Retno Wulandari, Ida Nuryana
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Certain regulatory and efficiency issues of public utility companies in Budapest [PDF]
Public and Municipal Finance, 2020 Capital cities of the world are usually characterized by a concentration of the majority of the population and most of the public administration and economic life.
Csaba Lentner +2 more
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The Transfer of Going Concern in Italy: Who Pays the Trade Debts?
University of Bologna Law Review, 2018 Article 2560, paragraph 2, of the Italian Civil Code sets forth a specific regulation of the trade debts in the context of the transfer of a going concern. Such provision of law seems apparently clear. However, case law and the
Gregorio Salatino
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Going concern audit reporting in Bosnia and Herzegovina
Ekonomski VjesnikPurpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
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The determinants of audit reporting on going concern [PDF]
Anali Ekonomskog fakulteta u Subotici, 2017 In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
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