The assessing of going concern for the italian listed companies relevance and implications (Institute for Business and Finance Research - Honolulu Januarj 2014

The research is aimed to carried out dual purpose. The first to investigate the going concern assumption for Italian listed companies by analyzing the contents of the audit reports issued by the independent auditors. For the definition of the statistical sample of companies we considered the following parameters: a) all the companies listed on the Italian Stock Exchange; b) it was excluded the foreign companies listed on the Italian stock market, c) it has been considered the report of the auditors on the 2012 consolidated financial statements; d) companies for which they are listed different types of shares were considered a single once. The results attest that 80% of Italian listed companies have no problems of business continuity but the remaining 20% showed significant problems. The second purpose to analyze the trend of the going concern assumption for Italian listed companies, by making a comparison over time between 2009 - 2012 using a research issued Italian Chartered Accountants Association.