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• W2188712718 abstract "This study contributes to the existing literature in two ways by producing new information for the auditor’s going concern evaluation. Firstly, instead of concentrating on viable and distressed companies, or only on distressed companies, in this study the empirical data consist of viable companies and companies that have temporary financial difficulties, i.e. companies undergoing restructuring. Secondly, we contribute to existing literature by focusing on the same period of time as auditors do, i.e. one year. Instead of static comparisons of financial ratios one, two, and three years prior to financial distress, we divide the post-audit accounting period into two sub periods. We use these shorter sub-periods to evaluate the usefulness of alternative financial ratios in going concern prediction. Our data consist of a sample of Finnish firms that have published annual financial statements during the research period, accounting years 2003-2007. Our sample included 106 companies that had filed their application for restructuring and matched them with 106 viable companies that have not had financial distress during the research period. The data include financial statements and the date of the filed application for restructuring proceedings. The results indicate that, statistically, some financial ratios lose their classification ability significantly when the time period between financial statement and restructuring event lengthens. Accrual based financial ratios seemed to have more classification power than cash flow based ratios and the point in time for classification did not affect this result. The best classifiers, which also kept their classification accuracy until the end of post-audit period, are accounts payable turnover, quick assets to total assets, total liabilities to total assets, current ratio, and quick assets to current liabilities. Index Terms — going concern, financial ratio, classification accuracy, restructuring —————————— ——————————" @default.
• W2188712718 created "2016-06-24" @default.
• W2188712718 creator A5061424487 @default.
• W2188712718 date "2009-01-01" @default.
• W2188712718 modified "2023-09-27" @default.
• W2188712718 title "THE AUDITOR'S GOING CONCERN DECISION AND ALTER- NATIVE FINANCIAL RATIOS" @default.
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