Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?
In this paper, I investigate the relationship between previous going-concern audit opinions and subsequent asymmetric timeliness in accounting. Using the time-series and price-based models and conservatism proxy, I find that firms with going-concern audit opinions subsequently report losses in a mor...
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| Format: | Article |
| Language: | English |
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MDPI AG
2021-04-01
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| Series: | Sustainability |
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| Online Access: | https://www.mdpi.com/2071-1050/13/8/4425 |