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Cover Art
Author Agostini, Marisa, author.

Title Corporate financial distress : going concern evaluation in both international and U.S. contexts / Marisa Agostini.

Published Cham, Switzerland : Palgrave Macmillan, [2018]


Location Call No. Status
Physical description 1 online resource (xv, 128 pages)
Series Palgrave pivot
Palgrave pivot.
Springer Economics and Finance eBooks 2018 English+International
Bibliography Includes bibliographical references and index.
Contents Introduction -- Corporate financial distress: a roadmap of the academic literature concerning its definition and tools of evaluation -- Going concern evaluation in the US context: the respective roles of auditors and managers -- The international accounting convergence promoted by IASB and FASB regarding going concern status -- The role of going concern evaluation in both prediction and explanation of corporate financial distress: concluding remarks and future trends.
Summary "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."-- Provided by publisher.
Other author SpringerLink issuing body.
Subject Going concern (Accounting)
Corporations -- Finance -- Evaluation.
Corporations -- Accounting.
Corporations -- Auditing.
Electronic books.
Electronic books.
ISBN 9783319785004 (electronic bk.)
3319785001 (electronic bk.)