Results 21 to 30 of about 195,342 (266)

GENERAL CONSIDERATIONS ON THE DISSOLUTION AND LIQUIDATION OF ROMANIAN COMPANIES [PDF]

open access: yesCES 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
doaj  

An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange

open access: yesIntangible 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
doaj   +1 more source

Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur

open access: yesJurnal Akuntansi Kontemporer, 2013
Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion.
Christian Sutedja
doaj   +3 more sources

The determinants of audit reporting on going concern [PDF]

open access: yesAnali 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
doaj  

THE USE OF EARLY WARNING MODELS IN THE VERIFICATION PROCEDURE OF THE GOING CONCENR PRINCIPLE

open access: yesZeszyty 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
doaj   +1 more source

Genomic Diversity and Clinical Variability in Pediatric Primary Cutaneous Anaplastic Large Cell Lymphoma: A Case Series

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Primary cutaneous anaplastic large cell lymphoma (pcALCL) is a rare pediatric CD30‐positive T‐cell lymphoproliferative disorder with an excellent prognosis, but its genomic drivers are poorly defined. We report three children with skin‐limited disease demonstrating striking molecular heterogeneity, including NPM::ALK, NUP214::FRK, and a novel ...
Shoshana Greenberger   +7 more
wiley   +1 more source

Feasibility and Safety of Somato‐Cognitive Coordination Therapy for Cerebellar Ataxia Following Pediatric Brain Tumor Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Cerebellar ataxia after pediatric brain tumor treatment can cause persistent gait, balance, and speech impairment, yet no established rehabilitation strategy exists. Somato‐cognitive coordination therapy (SCCT) is a virtual reality–guided intervention designed to promote sensorimotor integration through visually constrained reaching
Masanobu Takeuchi   +10 more
wiley   +1 more source

The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange

open access: yesحسابداری و شفافیت مالی, 2023
Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran
Shekoufeh Nekoueizadeh
doaj  

ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal Akuntansi, 2015
Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj   +1 more source

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan

open access: yesAFRE (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
doaj   +1 more source

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