Titlebook: Corporate Financial Distress; Going Concern Evalua Marisa Agostini Book 2018 The Editor(s) (if applicable) and The Author(s) 2018 corporate

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,Prefaces and Postscripts: Walzer’s , Today,out the evaluation of corporate financial distress according to going concern standards in both international and US contexts. In particular this chapter aims at summarizing the main points considered in the book with a view to re-evaluating and updating the existing literature about the concept of

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Marisa AgostiniFocuses on corporate financial distress and the accounting/auditing procedures of going concern evaluation.Brings together different streams of academic research: both accounting and auditing literatu

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Introduction, of this corporate path is relevant for both academic debate and the professional world. The classification and updating of the existing academic literature allow us to highlight the key features, types, and signals of corporate financial distress. The evaluation of companies in financial distress a

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Corporate Financial Distress: A Roadmap of the Academic Literature Concerning its Definition and Tocial distress permits us to define it independently from the financial nature of its causes: companies may also face financial distress as a consequence of non-financial factors characterizing its starting point. After this initial step, a firm may either recover its financial situation (temporary d

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Going Concern Evaluation in the US Context: The Respective Roles of Auditors and Managers, be assessed in time and in a proper fashion. In the US, going concern assessment has traditionally been the auditors’ responsibility, but investors have complained that by the time auditors make the assessment, a failing business is already on the verge of bankruptcy. For this reason, US interested

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The Role of Going Concern Evaluation in Both Prediction and Explanation of Corporate Financial Distout the evaluation of corporate financial distress according to going concern standards in both international and US contexts. In particular this chapter aims at summarizing the main points considered in the book with a view to re-evaluating and updating the existing literature about the concept of

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Somaclonal Variation,nges or mutations and are transmitted to the progeny. The variations recovered from somatic tissue cultures, referred to as somaclonal variation, have been in many cases processes into new improved cultivars of crop plants.