Results 21 to 30 of about 2,014,943 (251)
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: Where Is It Going? [PDF]
, 2014 On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption.
Ehoff, Clemense, Jr., Gray, Dahli
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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 on Going Concern in the Context of an Institutional Approach
Учёт. Анализ. Аудит, 2023 In the conditions of uncertainty, going concern auditing (GCA) or auditing of continuity of operations is an effective tool for preventing adverse effects and consequences of disruption of the stable functioning of the organization and at the same time a
L. S. Makhanko
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An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
Intangible Capital, 2016 Purpose: The main objective of this article is to go in-depth into the relationship between going concern audit opinion and certain characteristics of the company and auditor, including financial decline. Design/methodology/approach: A Logit analysis was
Jose Luis Gallizo, Ramon Saladrigues
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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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SUCCESSION PLANNING AS A CRITICAL MANAGEMENT IMPERATIVE: A SYSTEMATIC REVIEW
Modern Management Review, 2021 This paper conducted a systematic review of succession planning (SP) articles published over the last decade. The Systematic Quantitative Assessment Technique was used to identify 174 SP articles. The review covered five key issues: 1) Time distribution,
Anamege Anthonia Obianuju +2 more
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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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