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• W2081365895 abstract "Abstract This paper examines what value is added by an audit report through an investigation of the information content for first‐time going concern modifications (GCMs). Consistent with prior research, we find no evidence of a short‐term market reaction to the public announcement of a first‐time GCM. We document a significant adverse medium‐term market reaction in the 12 months prior to a first‐time GCM announcement, but find no evidence of a persistent market underreaction in the 12 months following the announcement. These results are consistent with an audit opinion fulfilling an attestation function and confirming the deteriorating financial condition of a firm." @default.
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• W2081365895 date "2007-09-01" @default.
• W2081365895 modified "2023-10-16" @default.
• W2081365895 title "The horse has bolted: revisiting the market reaction to going concern modifications of audit reports" @default.
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• W2081365895 doi "https://doi.org/10.1111/j.1467-629x.2007.00216.x" @default.
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