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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- About this book
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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.
- About the authors
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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)
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Introduction
Pages 1-4
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Corporate Financial Distress: A Roadmap of the Academic Literature Concerning its Definition and Tools of Evaluation
Pages 5-47
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Going Concern Evaluation in the US Context: The Respective Roles of Auditors and Managers
Pages 49-98
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The International Accounting Convergence Promoted by IASB and FASB Regarding Going Concern Status
Pages 99-118
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The Role of Going Concern Evaluation in Both Prediction and Explanation of Corporate Financial Distress: Concluding Remarks and Future Trends
Pages 119-126
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Table of contents (5 chapters)
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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
-
- Marisa Agostini
- 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
- Softcover ISBN
- 978-3-030-08714-2
- Edition Number
- 1
- Number of Pages
- XV, 128
- Number of Illustrations
- 6 b/w illustrations
- Topics
