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The Going‐Concern Market Anomaly
Journal of Accounting Research, 2009ABSTRACTWe 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 +2 more
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Study of Going Concern Opinions
SSRN Electronic Journal, 2015Findings 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, 1968Abstract 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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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 +2 more
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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 +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, 2020IBBI 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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2016
In recent years, we have seen dramatically increased focus on the auditor's role and responsibility in connection with business bankruptcy. This is partly due to several major business bankruptcies, partly due to the gap between public expectations and the auditor's actual responsibility.The above gives rise to questioning the auditor's actual role and
Krol, Daniella Therese +1 more
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In recent years, we have seen dramatically increased focus on the auditor's role and responsibility in connection with business bankruptcy. This is partly due to several major business bankruptcies, partly due to the gap between public expectations and the auditor's actual responsibility.The above gives rise to questioning the auditor's actual role and
Krol, Daniella Therese +1 more
openaire +1 more source