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Corporate Financial Distress

Going Concern Evaluation in Both International and U.S. Contexts

Authors: Agostini, Marisa

  • 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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eBook $39.99
price for USA in USD (gross)
  • ISBN 978-3-319-78500-4
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $54.99
price for USA in USD
  • ISBN 978-3-319-78499-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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.   


About the authors

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.

Table of contents (5 chapters)

Table of contents (5 chapters)
  • Introduction

    Pages 1-4

    Agostini, Marisa

  • Corporate Financial Distress: A Roadmap of the Academic Literature Concerning its Definition and Tools of Evaluation

    Pages 5-47

    Agostini, Marisa

  • Going Concern Evaluation in the US Context: The Respective Roles of Auditors and Managers

    Pages 49-98

    Agostini, Marisa

  • The International Accounting Convergence Promoted by IASB and FASB Regarding Going Concern Status

    Pages 99-118

    Agostini, Marisa

  • The Role of Going Concern Evaluation in Both Prediction and Explanation of Corporate Financial Distress: Concluding Remarks and Future Trends

    Pages 119-126

    Agostini, Marisa

Buy this book

eBook $39.99
price for USA in USD (gross)
  • ISBN 978-3-319-78500-4
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $54.99
price for USA in USD
  • ISBN 978-3-319-78499-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Corporate Financial Distress
Book Subtitle
Going Concern Evaluation in Both International and U.S. Contexts
Authors
Copyright
2018
Publisher
Palgrave Pivot
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-319-78500-4
DOI
10.1007/978-3-319-78500-4
Hardcover ISBN
978-3-319-78499-1
Edition Number
1
Number of Pages
XV, 128
Number of Illustrations
6 b/w illustrations
Topics