Results 21 to 30 of about 2,213,992 (274)
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
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THE USE OF EARLY WARNING MODELS IN THE VERIFICATION PROCEDURE OF THE GOING CONCENR PRINCIPLE
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2023 A key issue in making management decisions is its assessment of future business opportunities. This problem is also addressed as one of the areas during the audit of the financial statements.
Michał Gnap, Rafał Pitera
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The Transfer of Going Concern in Italy: Who Pays the Trade Debts?
University of Bologna Law Review, 2018 Article 2560, paragraph 2, of the Italian Civil Code sets forth a specific regulation of the trade debts in the context of the transfer of a going concern. Such provision of law seems apparently clear. However, case law and the
Gregorio Salatino
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AFRE (Accounting and Financial Review), 2021 The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI)
Shinta Budi Astuti +3 more
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Predictive models of going concerns and business failure
Cogent Business & Management, 2023 Given the global attention and attraction of many scholars and researchers to develop prediction models for determining the going concern of businesses, there is a growing need to monitor progress and trends in the field.
Paul Hammond +3 more
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Going concern audit reporting in Bosnia and Herzegovina
Ekonomski VjesnikPurpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
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Certain regulatory and efficiency issues of public utility companies in Budapest [PDF]
Public and Municipal Finance, 2020 Capital cities of the world are usually characterized by a concentration of the majority of the population and most of the public administration and economic life.
Csaba Lentner +2 more
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Audit Opinion and Earnings Management: Uncertainty in Going-concern [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons.
Mohammad Moradi +2 more
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Closely Held Firms As Going Concerns [PDF]
The Journal of Entrepreneurial Finance, 2001 The current definition of a "going concern" according to GAAP does not take into consideration whether an on-going business exists that is separate or separable from its owner/manager in a closely-held firm or is merely an extension of the individual as an entity.
Long, Michael S., Sefcik, Stephan E.
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The determinants of audit reporting on going concern [PDF]
Anali Ekonomskog fakulteta u Subotici, 2017 In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process.
Jakšić Dejan, Mijić Kristina
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