Going concern opinions are not bad news : evidence from industry rivals
This paper examines whether going concern audit opinions (GCO) affect the stock price performance of the announcing firms and their industry rivals. Our original evidence clearly suggests that such accounting event is asymmetrically perceived by the market depending on whether the firm is qualified...
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| Outros Autores: | , |
| Formato: | workingPaper |
| Idioma: | eng |
| Publicado em: |
2012
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10400.5/4418 |
| País: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/4418 |