Results 21 to 30 of about 2,076,390 (255)
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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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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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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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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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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ANALISIS DETERMINAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN [PDF]
, 2020 Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, likuiditas, ukuran perusahaan terhadap Opini Audit Going Concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia.
Nasution, Murni Dahlena +2 more
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Faktor-Faktor yang Mempengaruhi Pernyataan Going Concern [PDF]
, 2017 Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pernyataan going concern pada perusahaan agriculture yang terdaftar di Bursa Efek Indonesia �?� periode 2012-2014.
Ginting, Suriani, Tarihoran, Anita
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GENERAL CONSIDERATIONS ON THE DISSOLUTION AND LIQUIDATION OF ROMANIAN COMPANIES [PDF]
CES Working Papers, 2012 All stakeholders are interested in whether a firm has a good and stable financial situation, even though they all have different stakes in it. However, not all companies can succeed and operate profitably.
Elena Cristina Baciu
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