Responsible innovation: a going concern
نویسندگان
چکیده
منابع مشابه
Predicting going concern opinion with data mining
The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....
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The market fails to incorporate the adverse information conveyed by the going-concern (GC) opinion in a timely manner. This paper seeks to explain this market-pricing paradox. In particular, we argue that the lottery-like features of GC stocks attract a predominantly retail clientele who use such stocks to gamble in the market. Such trading behavior leads to underreaction to the GC event itself...
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ژورنال
عنوان ژورنال: Journal of Responsible Innovation
سال: 2014
ISSN: 2329-9460,2329-9037
DOI: 10.1080/23299460.2014.937904