Results 201 to 210 of about 195,075 (267)

The Going‐Concern Market Anomaly

Journal of Accounting Research, 2009
ABSTRACTWe explore the market response to announcements of first‐time going‐concern (GC) audit opinions and, for a subset of these cases, their subsequent withdrawal, from 1993 to 2005. We find that the market fully responds to GC withdrawal announcements but underreacts to the GC announcements themselves, resulting in a downward drift of −14% over the
Kausar, Asad, Taffler, Richard J., Tan, Christine   +2 more
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Study of Going Concern Opinions

SSRN Electronic Journal, 2015
Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern footnotes are reported.
Zane Swanson, John Theis
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The Going Concern: An Examination.

The Accounting Review, 1968
Abstract The notion that the going concern concept is necessary for us to account is erroneous. Vatter has pointed out, and rightly, that "we could assume noncontinuity if we wanted to." Thus, there is a free choice to be made. If one chooses to assume a going concern, then that assumption ought to be justifiable and its consequences ...
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Assessing going concern

Pacific Accounting Review, 2012
PurposeThe purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine auditors' perceptions of corporate failure models as an analytical procedure in this context.Design/methodology/approachThe paper utilises a survey questionnaire with a ...
Nirosh Kuruppu, Fawzi Laswad, Peter Oyelere   +2 more
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The Individual in a Going Concern

Journal of Economic Issues, 1992
(1992). The Individual in a Going Concern. Journal of Economic Issues: Vol. 26, No. 2, pp. 469-476.
Glen Atkinson, Mike Reed
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Liquidation as a Going Concern

The Management Accountant Journal, 2020
IBBI vide notification dt. 25 Jul 2019 inserted Regulation 32A in the Liquidation Regulations whereby the Liquidator may sell the Corporate Debtor, or the business thereof, as a going concern. This was supposed to be a welcome move, as it is generally known that the economic value of a going concern business is higher than the value of assets.
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Going-Concern Opinions and Corporate Governance

SSRN Electronic Journal, 2018
This paper looks into the issuance of auditor’s going-concern opinions and investigates how it triggers subsequent changes in corporate governance, specifically, the corporate control, executive compensation and management turnover. Using a difference-in-difference approach with the exogenous shock of Auditing Standard No. 5 (AS5) in 2007, we find that
Ning Ren, Yun Zhu
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Probit Prediction of Going and Non‐going Concerns

Managerial Auditing Journal, 1991
This article discusses the limitations of existing going‐concern discriminant models and explores the use of weighted probit analysis to construct a classification model for the auditor to use in making going/non‐going concern decisions. The model is constructed using probit analysis with the weighted exogenous sample maximum likelihood (WESML ...
Hian Chye Koh, Robert Moren Brown
openaire   +1 more source