Results 211 to 220 of about 195,342 (266)
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Going-Concern Opinions and Corporate Governance
SSRN Electronic Journal, 2018This 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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Going Concern eller Concerned Going
Signatur, 2012Højsæsonen for revision af årsrapporter 2011 er på trapperne; men hvordan håndterer revisorer egentlig going concern i praksis - i en tid præget af stejle op- og nedture?
Haraszuk, Anni, Hartmann, Stig
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Probit Prediction of Going and Non‐going Concerns
Managerial Auditing Journal, 1991This 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
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A STUDY of Inefficient Going Concerns in Bankrupty
SSRN Electronic Journal, 2005Using Hungarian data, this paper provides the first large-scale study measuring the bias in favour of inefficient going concerns induced by court-administered bankruptcy procedures. We find that the large majority of bankrupt firms in our sample are kept as going concerns, although the evidence suggests that they sharply reduce aggregate proceeds to ...
Franks, Julian R, Lóránth, Gyöngyi
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FINANCIAL REPORTING, 2017
The rejection of the going concern premise as the underlying assumption of financial statements has farreaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern.
Hasslinger, Marius +2 more
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The rejection of the going concern premise as the underlying assumption of financial statements has farreaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern.
Hasslinger, Marius +2 more
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Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
The Accounting Review, 2012ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors.
Chen, C, Martin, X, Wang, X
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2007
Bakgrund och problem: Antagandet om fortlevnad ses i redovisningspraxis som en självklarhet. Problemet är att tillämpningen av fortlevnadsprincipen inte alltid ger en rättvisande bild av bolagets ställning. Dessutom sker stora förändringar i reglering och normgivning utan att principen tas upp till diskussion.
Björklund, Mikael, Svallebo, Gustav
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Bakgrund och problem: Antagandet om fortlevnad ses i redovisningspraxis som en självklarhet. Problemet är att tillämpningen av fortlevnadsprincipen inte alltid ger en rättvisande bild av bolagets ställning. Dessutom sker stora förändringar i reglering och normgivning utan att principen tas upp till diskussion.
Björklund, Mikael, Svallebo, Gustav
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The Self in a World of Going Concerns
Symbolic Interaction, 2000While commentators on the postmodern scene have dismissed or trivialized the personal self, it nonetheless remains a central experiential construct, articulating a sense of moral agency for everyday life. This article examines self‐construction in the context of a world of proliferating going concerns—social institutions—that increasingly shape the ...
Jaber F. Gubrium, James A. Holstein
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2016
In this broadcast and paper for mothers, Winnicott emphasises that the mother’s bond with her baby is very powerful at the beginning and that she should be allowed to be preoccupied with her baby at this, the natural, time. The mother’s enjoyment in caring for her child is productive for the baby. Each baby is a going concern.
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In this broadcast and paper for mothers, Winnicott emphasises that the mother’s bond with her baby is very powerful at the beginning and that she should be allowed to be preoccupied with her baby at this, the natural, time. The mother’s enjoyment in caring for her child is productive for the baby. Each baby is a going concern.
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THE GOING CONCERN CONCEPT IN ACCOUNTING.
The Accounting Review, 1959Abstract The article focuses on the going concern regarding the concept of accounting. Postulates of accounting, among them the going concern concept, have been characterized as habits of mind. Almost every writer who has attempted a reasonably complete exposition on accounting has stated or implied acceptance of the going concern ...
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