Abnormal disclosure tone and going concern modified audit reports Article

Hossain, Mahmud, Raghunandan, Kannan, Rama, Dasaratha. Abnormal disclosure tone and going concern modified audit reports . JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 39(4), 10.1016/j.jaccpubpol.2020.106764

cited authors

  • Hossain, Mahmud; Raghunandan, Kannan; Rama, Dasaratha

keywords

  • ANALYSTS
  • ANNUAL-REPORT READABILITY
  • Abnormal disclosure tone
  • Bankruptcy
  • Business & Economics
  • Business, Finance
  • COST
  • DISCRETIONARY-ACCRUALS
  • EARNINGS
  • Going concern
  • INFORMATION-CONTENT
  • LANGUAGE
  • MANAGEMENT
  • PRESS
  • Public Administration
  • Qualitative disclosure
  • Social Sciences
  • TEXTUAL ANALYSIS

Digital Object Identifier (DOI)

publisher

  • ELSEVIER SCIENCE INC

volume

  • 39

issue

  • 4