Do going concern opinions provide incremental information to predict corporate defaults? Article

Gutierrez, Elizabeth, Krupa, Jake, Minutti-Meza, Miguel et al. (2020). Do going concern opinions provide incremental information to predict corporate defaults? . REVIEW OF ACCOUNTING STUDIES, 25(4), 1344-1381. 10.1007/s11142-020-09544-x

International Collaboration

keywords

  • AREAS
  • ASSOCIATION
  • AUDITOR INDEPENDENCE
  • Audit quality
  • Business & Economics
  • Business, Finance
  • DECISIONS
  • DISCLOSURE
  • FINANCIAL RATIOS
  • Going concern opinions
  • OPERATING CHARACTERISTIC CURVES
  • Predictive accuracy
  • RISK
  • Social Sciences
  • Type I and II errors

Digital Object Identifier (DOI)

publisher

  • SPRINGER

start page

  • 1344

end page

  • 1381

volume

  • 25

issue

  • 4