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Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study

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  • Roberta Provasi
  • Patrizia Riva

Abstract

The research has a dual purpose. The first is to investigate the going concern assumption for Italian listed companies by analyzing the contents of audit reports issued by the independent auditors. We examined meeting the following criteria: a) all the companies listed on the Italian Stock Exchange; b) excluding foreign companies c) and included an auditor report on the 2012 consolidated financial statements. The results show that 80% of Italian listed companies have no issues related to business continuity. The remaining 20% showed significant problems. The second purpose is to analyze the trend of the going concern assumption for Italian listed companies. We compare going concern figures between 2009 and 2012.

Suggested Citation

  • Roberta Provasi & Patrizia Riva, 2015. "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 27-34.
    • Handle: RePEc:ibf:rbfstu:v:6:y:2015:i:1:p:27-34
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    References listed on IDEAS

    as
    1. Glen Atkinson, 2009. "Going Concerns, Futurity and Reasonable Value," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(2), pages 433-440.
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    More about this item

    Keywords

    Going Concern; Audit’s Opinion;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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