Corporate Financial Distress : Going Concern Evaluation in Both International and U.S. Contexts / Marisa Agostini.
Agostini, Marisa, author.
2018
HG3761
Available Online

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Title Corporate Financial Distress : Going Concern Evaluation in Both International and U.S. Contexts / Marisa Agostini.
Author Agostini, Marisa, author.
ISBN 9783319785004 (electronic book)
3319785001 (electronic book)
9783319784991
3319784994
Published Cham, Switzerland : Palgrave Macmillan, [2018]
Copyright ©2018
Language English
Description 1 online resource.
Call Number HG3761
Dewey Decimal Classification 658.16
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.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (viewed May 22, 2018).
Series Palgrave pivot.
Available in Other Form Print version: 9783319784991
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Intro; 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

3.1 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

Chapter 5: The Role of Going Concern Evaluation in Both Prediction and Explanation of Corporate Financial Distress: Concluding Remarks and Future TrendsBibliography; Index

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