Results 301 to 310 of about 1,133,033 (348)
Can the incidence of voluntarily reported side effects support the argument for a clinically relevant GLP-1RA tachyphylaxis? Comment on Br J Anaesth 2025; 134:1486-1496. [PDF]
Br J AnaesthHobai IA.
europepmc +1 more source
Traumatic dental injuries: Prevalence and associated risk factors among school children aged 12-15 years in Western Uttar Pradesh, India. [PDF]
BioinformationSharma M +5 more
europepmc +1 more source
GOING CONCERN OPINIONS AND FINANCIAL MARKET REACTION -A Empirical Study of Information Content of Going Concern Opinionsopenaire
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Study of Going Concern Opinions
SSRN Electronic Journal, 2015Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern footnotes are reported.
Zane Swanson, John Theis
openaire +1 more source
Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
The Accounting Review, 2012ABSTRACT: 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
openaire +3 more sources
Non-GAAP Disclosure Following Going Concern Opinions
Journal of Accounting, Auditing & Finance, 2023This paper examines whether firms change their non-GAAP reporting behavior after receiving a first-time going concern opinion (GCO). I find that the likelihood of disclosing non-GAAP earnings decreases while the quality of disclosed non-GAAP earnings increases following the receipt of a first-time GCO.
openaire +1 more source
Going Concern Opinion and Cost of Equity
AUDITING: A Journal of Practice & Theory, 2014SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising distressed firms and the other matched on propensity score), we document a significant ...
Keval Amin +2 more
openaire +1 more source
Predicting going concern opinion with data mining
Decision Support Systems, 2008The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to ...
Martens, David +4 more
openaire +3 more sources
Going concern opinions and IPO pricing accuracy
Review of Quantitative Finance and Accounting, 2018In a marked shift, it has become relatively more common for ordinary initial public offerings (IPOs) to contain going concern opinions (GCOs) in their offering documents. Examining the implications of such GCOs for IPO investors in a sample of ordinary IPOs from 2001 to 2012, we find that GCOs increase price accuracy by reducing price revisions and ...
Natalia Matanova +3 more
openaire +1 more source
The Auditor's Going Concern Opinion Decision: A Pilot Study
International Journal of Auditing, 1999This research attempts to find empirical evidence of ex ante factors relating to the economic trade‐offs that an auditor faces when deciding whether or not to disclose going concern uncertainties in an audit report in a non‐litigious continental European setting, Belgium. The research methodology consists of univariate and logistic regression analysis.
openaire +2 more sources