SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Do investors perceive the going‐concern opinion as useful for pricing stocks?
14 references·6 citing·52 second hop
Do investors perceive the going‐concern opinion as useful for pricing stocks? (2009)Do investors perceive the going‐concern o…Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market (2008)Costs Associated With Going‐C…The horse has bolted: revisiting the market reaction to going concern modifications of audit reports (2007)The horse has bolted: revisit…Information content, audit reports and going‐concern: an Australian study (2003)Information content, audit re…The Incremental Information Content of SAS No. 59 Going-Concern Opinions (2000)The Incremental Information C…The information content of the auditor's going concern evaluation (1996)The information content of th…Going Concern Opinions and the Market's Reaction to Bankruptcy Filings. (1996)Going Concern Opinions and th…The Incremental Information Content of the Going-Concern Audit Opinion (1994)The Incremental Information C…A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Signalling by direct disclosure under asymmetric information (1986)Signalling by direct disclosu…Qualified audit opinions and stock prices (1984)Qualified audit opinions and …Accounting activities, security prices, and class action lawsuits (1984)Accounting activities, securi…"Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities (1982)"Subject to" Audit Opinions a…Qualified Audit Reports: Their Impact on Investment Decisions. (1978)Qualified Audit Reports: Thei…Audit adjustments and corporate financing: evidence from Iran (2020)Audit adjustments and corpora…PENGARUH AUDIT TENURE, DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2018)PENGARUH AUDIT TENURE, DEBT D…Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study (2017)Consequences of Going Concern…Auditor Independence and Auditor Bargaining Power: Some S panish Evidence Concerning Audit Error in the Going Concern Decision (2013)Auditor Independence and Audi…The effect of qualified audit report on share prices and returns: Evidence of Iran (2011)The effect of qualified audit…Delays in reporting price-sensitive information: The case of going concern (2008)Delays in reporting price-sen…The Information Content of Annual Earnings Announcements (1968)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Estimating betas from nonsynchronous data (1977)Does it Pay to Change Your Company's Name? A Stock Market Perspective (1987)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)A review of China-related accounting research in the past 25 years (2022)A Simplified Model for Portfolio Analysis (1963)An Empirical Evaluation of Accounting Income Numbers (1968)Audit Qualifications and Share Prices (1979)A note on the impact of audit qualifications on lending and credit decisions (1980)The Adjustment of Stock Prices to New Information (2003)ESG rating results and corporate total factor productivity (2024)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)The relationship between return and market value of common stocks (1981)Size-related anomalies and stock return seasonality (1983)Going-concern initial public offerings (2000)Market Expectations for First-Time Going-Concern Recipients (2001)Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions (2012)The Pricing of Audit Services: Theory and Evidence (1980)Conservatism in Accounting (2003)What has the invisible hand achieved? (2006)Accounting misstatements following lawsuits against auditors (2013)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Financial Intermediation and Delegated Monitoring (1984)A Note on the Association between Audit Firm Size and Audit Quality* (1993)Earnings Management: IPO Valuation and Subsequent Performance (2001)Is intellectual capital performance and disclosure practices related? (2001)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Predicting takeover targets (1986)On cross-sectional analysis in accounting research (1987)Toward a Strategic Theory of Risk Premium: Moving Beyond Capm (1999)Audit Committee Independence and Disclosure: choice for financially distressed firms (2003)Audit quality and the going-concern decision-making process: Spanish evidence (2004)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)The arbitrage theory of capital asset pricing (1976)Measuring security price performance (1980)The effects of qualified audit opinions on earnings response coefficients (1992)The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision* (1995)The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy (1999)The Cross-Section of Expected Stock Returns (1992)Evidence on auditor risk-management strategies before and after The Private Securities Litigation Reform Act of 1995 (2002)Financial statement analysis (2007)Ownership, independent directors, agency costs and financial distress: evidence from Chinese listed companies (2008)
this work references cited by second hop

References

  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
  • 1986Signalling by direct disclosure under asymmetric information298 cited
  • 1984Qualified audit opinions and stock prices234 cited
  • 1984Accounting activities, security prices, and class action lawsuits206 cited
  • 1996Going Concern Opinions and the Market's Reaction to Bankruptcy Filings.189 cited
  • 1996The information content of the auditor's going concern evaluation171 cited
  • 1982"Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities153 cited
  • 1994The Incremental Information Content of the Going-Concern Audit Opinion115 cited
  • 1978Qualified Audit Reports: Their Impact on Investment Decisions.98 cited
  • 2000The Incremental Information Content of SAS No. 59 Going-Concern Opinions86 cited
  • 2008Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market80 cited
  • 2007The horse has bolted: revisiting the market reaction to going concern modifications of audit reports62 cited
  • 2003Information content, audit reports and going‐concern: an Australian study49 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Cited by

  • 2008Delays in reporting price-sensitive information: The case of going concern44 cited
  • 2017Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study40 cited
  • 2011The effect of qualified audit report on share prices and returns: Evidence of Iran25 cited
  • 2020Audit adjustments and corporate financing: evidence from Iran23 cited
  • 2018PENGARUH AUDIT TENURE, DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA21 cited
  • 2013Auditor Independence and Auditor Bargaining Power: Some S panish Evidence Concerning Audit Error in the Going Concern Decision19 cited