Corporate Financial Distress Going Concern Evaluation in Both International and U.S. Contexts /

• Main Author: Agostini, Marisa (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Pivot, 2018.
• Edition: 1st ed. 2018.
• Subjects: Accounting.; Bookkeeping .; Financial Accounting.; Accounting/Auditing.

This 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 financi...

Table of Contents:

• Introduction
• 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.