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

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2021-05-27 DOI:10.1080/17449480.2021.1933112
Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli
{"title":"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","authors":"Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli","doi":"10.1080/17449480.2021.1933112","DOIUrl":null,"url":null,"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).","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"18 1","pages":"325 - 352"},"PeriodicalIF":4.6000,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2021.1933112","citationCount":"2","resultStr":"{\"title\":\"Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies\",\"authors\":\"Cristina Gianfelici, Nourhene Benyoussef, Giuseppe Savioli\",\"doi\":\"10.1080/17449480.2021.1933112\",\"DOIUrl\":null,\"url\":null,\"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).\",\"PeriodicalId\":45647,\"journal\":{\"name\":\"Accounting in Europe\",\"volume\":\"18 1\",\"pages\":\"325 - 352\"},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2021-05-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1080/17449480.2021.1933112\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/17449480.2021.1933112\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2021.1933112","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2

摘要

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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies
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).
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
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting Sales Order Backlog and Credit Ratings Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms
×
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
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 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 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1