Authors:
- Focuses on corporate financial distress and the accounting/auditing procedures of going concern evaluation
- Brings together different streams of academic research: both accounting and auditing literature about going concern evaluation
- Provides an overview from both theoretical and practical points of view
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Table of contents (5 chapters)
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Front Matter
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Back Matter
About this book
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.
Authors and Affiliations
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Department of Management, Ca’ Foscari University, Venice, Italy
Marisa Agostini
About the author
Marisa Agostini is an assistant professor of accounting at Ca’ Foscari University of Venice where she has taught accounting since 2009. She obtained her Ph.D. in business in 2012 after a research period at the McCombs School of Business (The University of Texas at Austin, U.S.A.) where she began studying corporate financial distress. Her research interests include financial statements analysis (especially fraud), financial reporting and disclosure, accounting history and integrated reporting. She has been published in international journals such as Accounting History and Social and Environmental Accountability Journal.
Bibliographic Information
Book Title: Corporate Financial Distress
Book Subtitle: Going Concern Evaluation in Both International and U.S. Contexts
Authors: Marisa Agostini
DOI: https://doi.org/10.1007/978-3-319-78500-4
Publisher: Palgrave Pivot Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s) 2018
Hardcover ISBN: 978-3-319-78499-1Published: 31 May 2018
eBook ISBN: 978-3-319-78500-4Published: 16 May 2018
Edition Number: 1
Number of Pages: XV, 128
Number of Illustrations: 6 b/w illustrations
Topics: Financial Accounting, Accounting/Auditing