Substantial doubt and the entropy of auditors’ going concern modifications
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DOI: 10.1016/j.jcae.2017.05.005
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Cited by:
- Nora Muñoz-Izquierdo & María-del-Mar Camacho-Miñano & María-Jesús Segovia-Vargas & David Pascual-Ezama, 2019. "Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence," IJFS, MDPI, vol. 7(2), pages 1-23, April.
- Mark Penno, 2022. "Concepts‐based Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 209-232, June.
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More about this item
Keywords
Bankruptcy; Going concern modifications; Substantial doubt; Shannon entropy; Policy and regulation;All these keywords.
JEL classification:
- G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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