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Corporate financial distress = Going concern evaluation in both international and U.S. contexts /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Corporate financial distress/ by Marisa Agostini.
其他題名:	Going concern evaluation in both international and U.S. contexts /
作者:	Agostini, Marisa.
出版者:	Cham :Springer International Publishing : : 2018.,
面頁冊數:	xv, 128 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Bankruptcy. -
電子資源:	http://dx.doi.org/10.1007/978-3-319-78500-4
ISBN:	9783319785004

Corporate financial distress = Going concern evaluation in both international and U.S. contexts /
Agostini, Marisa.

Corporate financial distressGoing concern evaluation in both international and U.S. contexts /[electronic resource] :by Marisa Agostini. - Cham :Springer International Publishing :2018. - xv, 128 p. :ill., digital ;24 cm.

Introduction -- Chapter 1: Introduction -- Chapter 2 Corporate financial distress: a roadmap of the academic literature about its definition and tools of evaluation -- Chapter 3: Going concern evaluation in the U.S. context: the respective roles of auditors and managers -- Chapter 4: The international accounting convergence promoted by IASB and FASB regarding going concern status -- Chapter 5: The role of going concern evaluation in both prediction and explanation of corporate financial distress.

This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It will also provide evidence about the evolution of going concern standards in both international and U.S. contexts. Moreover, an in-depth analysis of this broad concept will permit the identification of a set of research questions to be investigated from both theoretical and empirical points of view, and will be of interest to academic researchers and doctoral students of accounting, auditing and finance, professionals, and standard setters.

ISBN: 9783319785004

Standard No.: 10.1007/978-3-319-78500-4doiSubjects--Topical Terms:

887733
Bankruptcy.

LC Class. No.: HG3761 / .A367 2018

Dewey Class. No.: 658.16

Corporate financial distress = Going concern evaluation in both international and U.S. contexts /
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