LEADER 00734nam0-22002771i-450- 001 990006375900403321 005 19980601 035 $a000637590 035 $aFED01000637590 035 $a(Aleph)000637590FED01 035 $a000637590 100 $a19980601d1926----km-y0itay50------ba 105 $a--------00-yy 200 1 $aEconomics$ePrinciples and problems$fLionel D. Edie. 210 $aLondon$cSir Isaac Pitman & Sons$d1926 215 $aXVII,, 799 p.$d24 cm 676 $a330 700 1$aEdie,$bLionel D.$0239649 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990006375900403321 952 $aXV B 200$b16577$fFGBC 959 $aFGBC 996 $aEconomics$9659821 997 $aUNINA DB $aGIU01 LEADER 02744nam 22004575 450 001 9910299648003321 005 20220119103350.0 010 $a9783319785004 010 $a3319785001 024 7 $a10.1007/978-3-319-78500-4 035 $a(CKB)4100000004243863 035 $a(DE-He213)978-3-319-78500-4 035 $a(MiAaPQ)EBC5396661 035 $a(Perlego)3492901 035 $a(EXLCZ)994100000004243863 100 $a20180516d2018 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCorporate Financial Distress $eGoing Concern Evaluation in Both International and U.S. Contexts /$fby Marisa Agostini 205 $a1st ed. 2018. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Pivot,$d2018. 215 $a1 online resource (XV, 128 p. 6 illus.) 311 08$a9783319784991 311 08$a3319784994 327 $aIntroduction -- Chapter 1: Introduction -- Chapter 2 Corporate financial distress: a roadmap of the academic literature about its definition and tools of evaluation -- Chapter 3: Going concern evaluation in the U.S. context: the respective roles of auditors and managers -- Chapter 4: The international accounting convergence promoted by IASB and FASB regarding going concern status -- Chapter 5: The role of going concern evaluation in both prediction and explanation of corporate financial distress. 330 $aThis book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It will also provide evidence about the evolution of going concern standards in both international and U.S. contexts. Moreover, an in-depth analysis of this broad concept will permit the identification of a set of research questions to be investigated from both theoretical and empirical points of view, and will be of interest to academic researchers and doctoral students of accounting, auditing and finance, professionals, and standard setters. . 606 $aAccounting 606 $aFinancial Accounting 606 $aAccounting 615 0$aAccounting. 615 14$aFinancial Accounting. 615 24$aAccounting. 676 $a658.15 700 $aAgostini$b Marisa$4aut$4http://id.loc.gov/vocabulary/relators/aut$01061780 906 $aBOOK 912 $a9910299648003321 996 $aCorporate Financial Distress$92520047 997 $aUNINA