Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies

IF 4.6 Q1 BUSINESS, FINANCE
Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli
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引用次数: 2

Abstract

ABSTRACT This study explores the going concern statement, readability and length cues as indicators of Italian private companies in default. The results indicate that the disclosures of defaulting companies contain (1) low readability; (2) greater uncertainty and confusing information; and (3) a lengthy going concern statement compared to non-defaulting firms. This is the first study to analyse the going concern statement and its correlation with Italian default by comparing International Financial Reporting Standards (IFRS) and Italian Generally Accepted Accounting Principles (GAAP).
探讨持续经营声明、可读性和长度线索作为意大利公司困境的指标
摘要本研究探讨了持续经营声明、可读性和长度线索作为意大利私营公司违约的指标。研究结果表明,违约公司信息披露存在:(1)可读性低;(2) 更大的不确定性和令人困惑的信息;以及(3)与未违约公司相比,持续经营声明冗长。这是第一项通过比较国际财务报告准则(IFRS)和意大利公认会计原则(GAAP)来分析持续经营报表及其与意大利违约的相关性的研究。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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