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Going-concern uncertainty disclosures and conditions: a comparison of French, German, and U.S. practices
14 references·0 citing·41 second hop
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this work references cited by second hop

References

  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1990Troubled debt restructurings1,096 cited
  • 1990Bankruptcy, boards, banks, and blockholders1,087 cited
  • 1989Management turnover and financial distress1,001 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
  • 1990Accounting: An International Perspective227 cited
  • 1996Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.187 cited
  • 1979Audit Qualifications and Share Prices74 cited
  • 1999Information Quality Assurance and Internal Control for Management Decision Making57 cited
  • 1993The Costs of Corporate Bankruptcy: A U.S.-European Comparison51 cited
  • 1991The "going concern" assumption: Accounting and auditing implications48 cited
  • 1980An introduction to the SEC26 cited

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