Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress? - Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; Giosi, Alessandro (Journal of management and governance, 2021)
Keywords: Accounting/Auditing; Auditors reports; Audits; Business and Management; Disclosure; Environmental aspects; Financial information; Going concerns; Governance; Industrial Organization; Investments; Investors; Management; Ownership; Psychological distress; Regulation; Securities markets; Sociology; Uncertainty; Usefulness; Governance mechanisms; Italian stock exchange; Audit regulation; Going concern modification; Stock market return; Audit report