Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty
Author:
Affiliation:
1. Department of Accounting, Arkansas State University, Jonesboro, Arkansas, United States
2. Institute of Management Accounting and Control, WHU Otto Beisheim School of Management, Vallendar, Germany
Publisher
Informa UK Limited
Subject
Economics and Econometrics,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/16081625.2022.2082496
Reference53 articles.
1. Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations
2. The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
3. FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
4. Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z- Score Model
5. Insider Trading Liability and Enforcement Strategy
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1. Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process;Accounting Horizons;2023-09-01
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