Corporate Financial Distress Going Concern Evaluation in Both Intern
This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literat
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Marisa Agostini
Corporate Financial Distress
Marisa Agostini
Corporate Financial Distress Going Concern Evaluation in Both International and U.S. Contexts
Marisa Agostini Department of Management Ca’ Foscari University Venice, Italy
ISBN 978-3-319-78499-1 ISBN 978-3-319-78500-4 (eBook) https://doi.org/10.1007/978-3-319-78500-4 Library of Congress Control Number: 2018939951 © The Editor(s) (if applicable) and The Author(s) 2018 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: Cover pattern © Harvey Loake Printed on acid-free paper This Palgrave Pivot imprint is published by the registered company Springer International Publishing AG part of Springer Nature. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Preface
The book aims at providing a panorama of the ongoing academic debate about corporate financial distress and the methods implemented to evaluate it by both managers and auditors in both international and US contexts. In particular, four main points will be investigated. First, a complete and indepth consideration of corporate financial distress in academic debate aims to update the existing literature and provide new evidence. Second, the adopted perspective specifically focuses on going concern evaluation. This is usually considered together with other accounting or auditing assumptions, while this book emphasizes its individual relevance. Third, both accounting and auditing standards are examined according to the recent evolutions of both. They are usually analysed separately: this project considers going concern evaluations in relation to both international standards and US principles. Fourth, auditors’ and managers’ tools of evaluation and opinions are compared in terms of both affinities and differences. The present book, therefore, offers a complete overview of the
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