Corporate Financial Distress: Going Concern Evaluation In Both International And U.s. Contexts
by Marisa Agostini /
2018 / English / PDF
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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.
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.