Results 211 to 220 of about 195,075 (267)
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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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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
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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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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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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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Going concern: Revisors afdækning af risiko for going concern
2011The number of bankruptcies in Denmark has increased significantly after the financial crisis set in. The year 2009 became a record year in regards to the number of bankruptcies, and the tendency appears to continue in 2010. As a consequence of the many bankrupt businesses there is an increasing public interest in auditor’s responsibility in regards to ...
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