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Keywords: bankruptcy
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Journal Articles
Accounting Horizons (2020) 34 (1): 45–66.
Published: 01 March 2020
... reports larger negative excess returns for bankrupt firms when bankruptcies occur without a prior going concern opinion. We investigate whether such audit opinions can also have an impact on industry peer firms. We find that peer firms experience significantly larger negative stock price drops when rivals...
Journal Articles
Accounting Horizons (2014) 28 (1): 59–75.
Published: 01 March 2014
... that auditors did not provide adequate warning in their reports prior to many companies filing for bankruptcy during the GFC. Accordingly, we examine auditors' GCO opinions for financially stressed clients that subsequently entered into bankruptcy during the period from 2004 to 2010. We find that, after...
Journal Articles
Accounting Horizons (2013) 27 (3): 469–489.
Published: 01 September 2013
...Tracy J. Noga; Anne L. Schnader SYNOPSIS: We contend that tax-related information, which has not yet been considered by extant research, can significantly improve bankruptcy prediction. We investigate the association between abnormal changes in book-tax differences (BTDs) and bankruptcy using...