000839392 000__ 03809cam\a2200505Ii\4500 000839392 001__ 839392 000839392 005__ 20230306144646.0 000839392 006__ m\\\\\o\\d\\\\\\\\ 000839392 007__ cr\un\nnnunnun 000839392 008__ 180521s2018\\\\sz\\\\\\ob\\\\001\0\eng\d 000839392 019__ $$a1036750441 000839392 020__ $$a9783319785004$$q(electronic book) 000839392 020__ $$a3319785001$$q(electronic book) 000839392 020__ $$z9783319784991 000839392 020__ $$z3319784994 000839392 035__ $$aSP(OCoLC)on1036986118 000839392 035__ $$aSP(OCoLC)1036986118$$z(OCoLC)1036750441 000839392 040__ $$aN$T$$beng$$erda$$epn$$cN$T$$dN$T$$dOCLCO$$dEBLCP$$dYDX$$dUAB$$dOCLCF$$dOCLCQ 000839392 049__ $$aISEA 000839392 050_4 $$aHG3761 000839392 08204 $$a658.16$$223 000839392 1001_ $$aAgostini, Marisa,$$eauthor. 000839392 24510 $$aCorporate Financial Distress :$$bGoing Concern Evaluation in Both International and U.S. Contexts /$$cMarisa Agostini. 000839392 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan,$$c[2018] 000839392 264_4 $$c©2018 000839392 300__ $$a1 online resource. 000839392 336__ $$atext$$btxt$$2rdacontent 000839392 337__ $$acomputer$$bc$$2rdamedia 000839392 338__ $$aonline resource$$bcr$$2rdacarrier 000839392 4901_ $$aPalgrave pivot 000839392 504__ $$aIncludes bibliographical references and index. 000839392 5050_ $$aIntro; Preface; Acknowledgements; Contents; List of Figures; List of Tables; Chapter 1: Introduction; Bibliography; Chapter 2: Corporate Financial Distress: A Roadmap of the Academic Literature Concerning its Definition and Tools of Evaluation; 2.1 Financial Distress: Definition and Main Features; 2.2 Financial Distress and Corporate Failure; 2.3 Prevention and Explanation of Corporate Financial Distress; 2.4 Who Evaluates Corporate Financial Distress?; Bibliography; Chapter 3: Going Concern Evaluation in the US Context: The Respective Roles of Auditors and Managers 000839392 5058_ $$a3.1 Evolution of Going Concern Assessment in the US Context3.2 Timeliness of Going Concern Decisions; 3.3 Analysis, Observations, and Results; 3.4 New Standards, Liquidation Basis, and Concluding Remarks; Bibliography; Chapter 4: The International Accounting Convergence Promoted by IASB and FASB Regarding Going Concern Status; 4.1 Going Concern Evaluation in the International Context; 4.2 FASB and IASB Convergence in Going Concern Evaluation; 4.3 Conclusion; Bibliography 000839392 5058_ $$aChapter 5: The Role of Going Concern Evaluation in Both Prediction and Explanation of Corporate Financial Distress: Concluding Remarks and Future TrendsBibliography; Index 000839392 506__ $$aAccess limited to authorized users. 000839392 520__ $$a"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."--$$cProvided by publisher. 000839392 588__ $$aOnline resource; title from PDF title page (viewed May 22, 2018). 000839392 650_0 $$aBankruptcy. 000839392 650_0 $$aCorporations$$xFinance$$xEvaluation. 000839392 77608 $$iPrint version: $$z3319784994$$z9783319784991$$w(OCoLC)1024268355 000839392 830_0 $$aPalgrave pivot. 000839392 852__ $$bebk 000839392 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-78500-4$$zOnline Access$$91397441.1 000839392 909CO $$ooai:library.usi.edu:839392$$pGLOBAL_SET 000839392 980__ $$aEBOOK 000839392 980__ $$aBIB 000839392 982__ $$aEbook 000839392 983__ $$aOnline 000839392 994__ $$a92$$bISE