文章基本信息

标题：The Impacts of Corporate Governance, Audit System to Business Failure of Going-concern Firms
本地全文：下载
作者：Yunsheng Hsu ; Chi-Chen Wang ; Tzeu-Chen Han 等
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2014
卷号：6
期号：1
页码：306-322
语种：English
出版社：Macrothink Institute
摘要：This study examines the companies in which auditors have first issued going concern suspect, focusing specifically on impact factors influential to the company’s survival period as well as analyzing when these companies will most likely be delisted. Empirical results imply that the first five years is the critical period for delisting after the going concern suspect. The paper also indicates that the mechanism of corporate governance and audit system are also decisive factors to companies with going concern suspicion whether they will be able to continue. Normal 0 0 2 false false false EN-US ZH-TW X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:表格內文; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:新細明體; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-font-kerning:1.0pt;}