Overview
- Provides a renewed overview of the “going concern” concept, focusing on its relationship to corporate lifecycle
- Highlights implications of the concept in the turbulent times following the COVID-19 pandemic
- Presents latest research insights from the corporate lifecycle literature
Part of the book series: SIDREA Series in Accounting and Business Administration (SSABA)
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Table of contents (4 chapters)
Keywords
About this book
Authors and Affiliations
About the author
Rosa Lombardi is an Associate Professor in Accounting at Sapienza University of Rome (Italy). She received her Ph.D. from the University of Cassino & Southern Lazio (Italy). She serves as Editor-in-Chief (Int.J. Digital Culture & Electronic Tourism), Associate/Guest Editor, Editorial Board Member, and Reviewer of several international high-quality peer-reviewed academic journals. She is Academic Coordinator for the Erasmus Programme & CIVIS Alliance at the Faculty of Economics, Sapienza University of Rome (Italy). Her research interests & scientific publications mainly cover financial & non-financial accounting, sustainability accounting, corporate disclosure, ethics & corruption prevention models, entrepreneurial universities, corporate governance, management accounting, auditing, corporate social responsibility, intellectual capital, corporate valuation, decision-making process, smart technologies. She is the SIDREA Research Group’s Coordinator on “Smart Technologies, Digitalization & Intellectual Capital”. She is the winner of several awards (e.g. EMERALD/EMRBI Award for Emerging Researchers; Best Paper Award SOItmC&RTU).
Bibliographic Information
Book Title: The Going-Concern-Principle in Non-Financial Disclosure
Book Subtitle: Concepts and Future Challenges
Authors: Rosa Lombardi
Series Title: SIDREA Series in Accounting and Business Administration
DOI: https://doi.org/10.1007/978-3-030-81127-3
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-81126-6Published: 01 September 2021
Softcover ISBN: 978-3-030-81129-7Published: 02 September 2022
eBook ISBN: 978-3-030-81127-3Published: 31 August 2021
Series ISSN: 2662-9879
Series E-ISSN: 2662-9887
Edition Number: 1
Number of Pages: XII, 100
Number of Illustrations: 22 b/w illustrations
Topics: Financial Accounting, Accounting/Auditing, Investment Appraisal