发布求助
文献互助 智能选刊 最新文献

论内幕交易与持续经营的关系

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/ajpt-52592
Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira
{"title":"论内幕交易与持续经营的关系","authors":"Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira","doi":"10.2308/ajpt-52592","DOIUrl":null,"url":null,"abstract":"SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"50 5","pages":"43-70"},"PeriodicalIF":2.7000,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"On the Relation between Insider Trading and Going Concern Opinions\",\"authors\":\"Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, Raynolde Pereira\",\"doi\":\"10.2308/ajpt-52592\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...\",\"PeriodicalId\":48142,\"journal\":{\"name\":\"Auditing-A Journal of Practice & Theory\",\"volume\":\"50 5\",\"pages\":\"43-70\"},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2020-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditing-A Journal of Practice & Theory\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.2308/ajpt-52592\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-52592","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 4

摘要

最近的研究表明，陷入困境的公司的内部人士，担心法律风险，迫使审计师不要在他们承担异常…
本文章由计算机程序翻译，如有差异，请以英文原文为准。
分享
查看原文 本刊更多论文
On the Relation between Insider Trading and Going Concern Opinions
SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormal...
求助全文
通过发布文献求助，成功后即可免费获取论文全文。 去求助
来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信