Results 221 to 230 of about 2,213,992 (274)

Going Concern eller Concerned Going

Signatur, 2012
Højsæsonen 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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Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions

The Accounting Review, 2012
ABSTRACT: 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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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
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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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ICANN's 'Go/No-Go' Decision Concerning New gTLDs

SSRN Electronic Journal, 2009
The Internet Corporation for Assigned Names and Numbers (ICANN) should institute a variety of changes to its soon-to-be-issued Draft Applicant Guidebook for new generic Top Level Domains (gTLDs), which has sparked fierce and almost universal opposition from the global business community in its currently proposed implementation.
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Sustainability And Going Concern

2022
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Going Concern oder der Konzernierungsdrang

1992
Obwohl Topmanager alles zuzutrauen ist, darf bezweifelt werden, dass sie schon einmal von dem „Going-Concern-Prinzip“ gehort haben. Dieser Ausdruck stammt aus dem Bilanzwesen, das sie nur als lastiges, leider notwendiges Instrument zur Berechnung von Tantiemen oder Bonifikationen betrachten.
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Going concerns

2023
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Subsequent Events; and Going Concern

2018
Subsequent events are events or transactions that occur subsequent to the balance-sheet date, but prior to the issuance of the financial statements that have a material effect on the financial statements and therefore require adjustment or disclosure in the statements. Two types of subsequent events require consideration by management and evaluation by
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