Works matching DE "GOING concern (Accounting)"

Results: 154

New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy.

Published in:

E+M Economics & Management / E+M Ekonomie a Management, 2025, v. 28, n. 2, p. 141, doi. 10.15240/tul/001/2025-2-009

By:

Burca, Valentin;
Balan, Anca;
Bunget, Ovidiu-Constantin;
Dumitrescu, Alin-Constantin;
Lungu, Cristian

Publication type:

Article

A Study of the Relationship between a Going Concern Opinion and Its Financial Distress Metrics.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 2, p. 17, doi. 10.2308/jeta-51933

By:

Desai, Vikram;
Kim, Joung W.;
Srivastava, Rajendra P.;
Desai, Renu V.

Publication type:

Article

An Analysis of the "Going Concern Assumption": Text Mining from Japanese Financial Reports.

Published in:

Journal of Emerging Technologies in Accounting, 2008, v. 5, p. 1, doi. 10.2308/jeta.2008.5.1.1

By:

Shirata, Cindy Y.;
Sakagami, Manabu

Publication type:

Article

The Development of Italian Bookkeeping 1211-1300.

Published in:

Abacus, 1973, v. 9, n. 2, p. 137, doi. 10.1111/j.1467-6281.1973.tb00183.x

By:

Lee, Geoffrey Alan

Publication type:

Article

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15.

Published in:

Accounting Review, 2022, v. 97, n. 4, p. 417, doi. 10.2308/TAR-2019-0432

By:

Wang, Jingjing

Publication type:

Article

Management Disclosures of Going Concern Uncertainties: The Case of Initial Public Offerings.

Published in:

Accounting Review, 2018, v. 93, n. 6, p. 29, doi. 10.2308/accr-52027

By:

Bochkay, Khrystyna;
Chychyla, Roman;
Sankaraguruswamy, Srini;
Willenborg, Michael

Publication type:

Article

State Liability Regimes within the United States and Auditor Reporting.

Published in:

Accounting Review, 2016, v. 91, n. 6, p. 1545, doi. 10.2308/accr-51426

By:

Anantharaman, Divya;
Pittman, Jeffrey A.;
Wans, Nader

Publication type:

Article

MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern.

Published in:

Accounting Review, 2015, v. 90, n. 4, p. 1621, doi. 10.2308/accr-50983

By:

Mayew, William J.;
Sethuraman, Mani;
Venkatachalam, Mohan

Publication type:

Article

Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions.

Published in:

Accounting Review, 2013, v. 88, n. 2, p. 365, doi. 10.2308/accr-50347

By:

Chen Chen;
Xiumin Martin;
Xin Wang

Publication type:

Article

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach.

Published in:

Accounting Review, 2013, v. 88, n. 1, p. 199, doi. 10.2308/accr-50279

By:

Kaplan, Steven E.;
Williams, David D.

Publication type:

Article

Investor Reaction to Going Concern Audit Reports.

Published in:

Accounting Review, 2010, v. 85, n. 6, p. 2075, doi. 10.2308/accr.2010.85.6.2075

By:

Menon, Krishnagopal;
Williams, David D.

Publication type:

Article

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium.

Published in:

Accounting Review, 2009, v. 84, n. 5, p. 1395, doi. 10.2308/accr.2009.84.5.1395

By:

Carcello, Joseph V.;
Vanstraelen, Ann;
Willenborg, Michael

Publication type:

Article

Audit Committee Characteristics and Auditor Dismissals following 'New' Going-Concern Reports.

Published in:

Accounting Review, 2003, v. 78, n. 1, p. 95, doi. 10.2308/accr.2003.78.1.95

By:

Garcello, Joseph V.;
Neal, Terry L.

Publication type:

Article

Audit Committee Composition and Auditor Reporting.

Published in:

Accounting Review, 2000, v. 75, n. 4, p. 453, doi. 10.2308/accr.2000.75.4.453

By:

Carcello, Joseph V.;
Neal, Terry L.

Publication type:

Article

Does Performing Other Audit Tasks Affect Going-Concern Judgments?

Published in:

Accounting Review, 1999, v. 74, n. 4, p. 493, doi. 10.2308/accr.1999.74.4.493

By:

Rau, Stephen E.;
Moser, Donald V.

Publication type:

Article

Proposed Code Sec. 367 Regs Attempt to Tax Foreign Goodwill and Going Concern Value.

Published in:

International Tax Journal, 2016, v. 42, n. 2, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

Taxation on Transfer of Going Concern ("TOGC") in Brazil: Essential Requirements for Tax Exemptions on the Sale of Whole Business Unit.

Published in:

International Tax Journal, 2014, v. 40, n. 6, p. 19

By:

Castro, Leonardo F. M.

Publication type:

Article

Disputed Issues with the Application of Code Sec. 367 to Intangibles.

Published in:

International Tax Journal, 2012, v. 38, n. 1, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Measuring the market response to going concern modifications: the importance of disclosure timing.

Published in:

Review of Accounting Studies, 2018, v. 23, n. 4, p. 1512, doi. 10.1007/s11142-018-9459-x

By:

Myers, Linda A.;
Shipman, Jonathan E.;
Swanquist, Quinn T.;
Whited, Robert L.

Publication type:

Article

EMINENT DOMAIN: COMPENSATION FOR VALUE OF TRADE ROUTES DESTROYED BY CONDEMNATION FOR TEMPORARY USE.

Published in:

California Law Review, 1949, v. 37, n. 4, p. 680, doi. 10.2307/3477694

By:

Kinevan, Marcos E.

Publication type:

Article

The California Corporate Securities Act.

Published in:

California Law Review, 1930, v. 18, n. 4, p. 373, doi. 10.2307/3475815

By:

Dalton, John E.

Publication type:

Article

Matching Bankruptcy Laws to Legal Environments.

Published in:

Journal of Law, Economics & Organization, 2009, v. 25, n. 1, p. 2, doi. 10.1093/jleo/ewm048

By:

Ayotte, Kenneth;
Yun, Hayong

Publication type:

Article

The Impact of Capital Requirements and Managerial Compensation on Bank Charter Value.

Published in:

Review of Quantitative Finance & Accounting, 2004, v. 23, n. 3, p. 191, doi. 10.1023/B:REQU.0000042341.59955.16

By:

Palia, Darius;
Porter, Robert

Publication type:

Article

The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation.

Published in:

Review of Quantitative Finance & Accounting, 2003, v. 21, n. 4, p. 379, doi. 10.1023/B:REQU.0000004784.30694.0c

By:

Jenkins, David S.

Publication type:

Article

COMPANY'S GOING CONCERN EVALUATION FUZZY MODEL.

Published in:

Economics & Management, 2013, v. 18, n. 3, p. 374, doi. 10.5755/j01.em.18.3.3915

By:

Dainiene, Rasa;
Dagiliene, Lina

Publication type:

Article

BANKRUPTCY FIRE SALES.

Published in:

Michigan Law Review, 2007, v. 106, n. 1, p. 1

By:

LoPucki, Lynn M.;
Doherty, Joseph W.

Publication type:

Article

Survival Rates in Bankruptcy Systems: Overlooking the Evidence.

Published in:

European Journal of Law & Economics, 2001, v. 12, n. 3, p. 253, doi. 10.1023/A:1012821909622

By:

Couwenberg, Oscar

Publication type:

Article

Aplicación PRÁCTICA de la Resolución del ICAC aplicable para empresas donde no resulta adecuada la aplicación del principio de empresa en funcionamiento (II).

Published in:

Revista Contable, 2014, n. 24, p. 64

By:

Pérez, Ángel Alonso;
Pousa Soto, Raquel

Publication type:

Article

Aplicación práctica de la RESOLUCIÓN del ICAC aplicable para empresas donde no resulta adecuada la aplicación del principio de empresa en funcionamiento (I).

Published in:

Revista Contable, 2014, n. 23, p. 24

By:

Pérez, Ángel Alonso;
Pousa Soto, Raquel

Publication type:

Article

Corporate Governance: shifting accountability for“going concern” assurance.

Published in:

Corporate Governance: An International Review, 2005, v. 13, n. 2, p. 156, doi. 10.1111/j.1467-8683.2005.00414.x

By:

Masocha, Walter;
Weetman, Pauline

Publication type:

Article

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2010, v. 12, n. 1, p. 291, doi. 10.29302/oeconomica.2010.12.1.29

By:

Socolt, Adela

Publication type:

Article

ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2010, v. 12, n. 1, p. 225, doi. 10.29302/oeconomica.2010.12.1.21

By:

Danescu, Tatiana;
Spatacean, Ovidiu;
Nistor, Paula;
Danescu, Andreea Cristina

Publication type:

Article

Quantifying Business Enterprise Value for Malls.

Published in:

Appraisal Journal, 1999, v. 67, n. 2, p. 157

By:

Ramsland Jr., Maxwell O.;
Kinnard Jr., William N.

Publication type:

Article

The business value of super-regional shopping centers and malls.

Published in:

Appraisal Journal, 1992, v. 60, n. 4, p. 453

By:

Karvel, George R.;
Patchin, Peter J.

Publication type:

Article

Going-Concern Value in the Congregate Care Industry and R 41c.

Published in:

Appraisal Journal, 1987, v. 55, n. 2, p. 286

By:

Brown, James D.

Publication type:

Article

Going Concern Valuations.

Published in:

Appraisal Journal, 1981, v. 49, n. 4, p. 587

By:

Greer Jr., Willis R.;
Buono, Thomas J.

Publication type:

Article

Justice for All?

Published in:

Appraisal Journal, 1975, v. 43, n. 1, p. 72

By:

McCormack, William J.

Publication type:

Article

Appraising the Going Concern.

Published in:

Appraisal Journal, 1971, v. 39, n. 4, p. 526

By:

Bateman, Ronald H.

Publication type:

Article

The incremental Information Content of the Going-Concern Audit Opinion: PROFESSIONAL ADAPTATION.

Published in:: Journal of Accounting, Auditing & Finance, 1994, v. 9, n. 1, p. 167, doi. 10.1177/0148558X9400900110
Publication type:: Article

The Incremental Information Content of the Going-Concern Audit Opinion.

Published in:

Journal of Accounting, Auditing & Finance, 1994, v. 9, n. 1, p. 149, doi. 10.1177/0148558X9400900109

By:

Fleak, Sandra K.;
Wilson, Earl R.

Publication type:

Article

Measuring Damages in Commercial Litigation: Present Value of Lost Opportunities.

Published in:

Journal of Accounting, Auditing & Finance, 1990, v. 5, n. 1, p. 125, doi. 10.1177/0148558X9000500112

By:

Lanzillotti, R. F.;
Esquibel, A. K.

Publication type:

Article

Measuring Damages in Commercial Litigation: Present Value of Lost Opportunities.

Published in:: Journal of Accounting, Auditing & Finance, 1990, v. 5, n. 1, p. 143, doi. 10.1177/0148558X9000500113
Publication type:: Article

FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION.

Published in:

Asian Academy of Management Journal, 2009, v. 14, n. 1, p. 1

By:

Haron, Hasnah;
Hartadi, Bambang;
Ansari, Mahfooz;
Ismail, Ishak

Publication type:

Article

Correcting Uncertain Prophecies: An Analysis of Business Consequential Damages.

Published in:

Review of Litigation, 2003, v. 22, n. 1, p. 1

By:

Roach, George P.

Publication type:

Article

ISA 570: Italian Auditors' and Academics' Perceptions of the Going Concern Opinion.

Published in:

Australian Accounting Review, 2019, v. 29, n. 1, p. 112, doi. 10.1111/auar.12238

By:

Bava, Fabrizio;
Gromis di Trana, Melchior

Publication type:

Article

Business Continuity in the Face of Fraud and Organisational Change.

Published in:

Australian Accounting Review, 2016, v. 26, n. 1, p. 21, doi. 10.1111/auar.12079

By:

Margret, Julie;
Hoque, Zahirul

Publication type:

Article

Pension Fund Asset Allocation: In Defense of a 60/40 Equity/Debt Asset Mix.

Published in:

Financial Analysts Journal, 1987, v. 43, n. 5, p. 14, doi. 10.2469/faj.v43.n5.14

By:

Ambachtsheer, Keith P.

Publication type:

Article

Auditors' and Management's New Approach Regarding the Going Concern Assessment.

Published in:

CPA Journal, 2016, v. 86, n. 2, p. 50

By:

Reinstein, Alan;
Tate, Stefanie L.

Publication type:

Article

The Going Concern Gap in U.S. GAAP.

Published in:

CPA Journal, 2016, v. 86, n. 2, p. 46

By:

Edmonds, Jennifer;
Leece, Ryan;
Penner, James

Publication type:

Article

Changes to Going Concern Disclosures.

Published in:

CPA Journal, 2016, v. 86, n. 2, p. 42

By:

Booker, Kayla D.;
Booker, Quinton

Publication type:

Article