Abstract
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.
| Lingua originale | Inglese |
|---|---|
| Pagine | 435-443 |
| Numero di pagine | 9 |
| Stato di pubblicazione | Pubblicato - 1 gen 2014 |
| Evento | global conference on business and finance - Honolulu Hawaii Durata: 1 gen 2014 → … |
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| ???event.eventtypes.event.conference??? | global conference on business and finance |
|---|---|
| Città | Honolulu Hawaii |
| Periodo | 1/01/14 → … |