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Do going concern opinions provide incremental information to predict corporate defaults? |
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| Authors: | Gutierrez Elizabeth Krupa Jake Minutti-Meza Miguel Vulcheva Maria |
| Institution: | 1.School of Economy and Business, Universidad de Chile, Santiago, Chile ;2.University of Miami, Coral Gables, FL, USA ;3.Florida International University, Miami, FL, USA ; |
| Abstract: | Review of Accounting Studies - Investors, regulators, and academics question the usefulness of going concern opinions (GCOs). We assess whether GCOs provide incremental information, relative to... |
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