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The "going concern" assumption: Accounting and auditing implications · Study

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ArticleThe "going concern" assumption: Accounting and auditing implications

J. Efrim Boritz1991

Article1991

The "going concern" assumption: Accounting and auditing implications

J. Efrim Boritz

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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1995The Auditor's Consideration of the Going Concern Assumption: A Diagnostic Model 2002Corporate bankruptcy prognosis 2009FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION 2001Option-Based Bankruptcy Prediction 2001Comparative Analysis of Artificial Neural Network Models: Application in Bankruptcy Prediction 2000An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors 1994Informativeness of Annual Reports for Firms in Financial Distress*2004How Informative is Risk Reporting? - a Review of Disclosure Models

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Year1991

Typearticle

Published1991-01-01

Languageen

Citations48

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ShelfAccounting Theory and Financial Reporting

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