... the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards. M40 M41 M42 M48 M49...

... not result in excess returns following the investment. Goodwill Goodwill impairment Geographic distance Mergers and acquisitions G34 M49 The role of information in financial markets and the problems resulting from information asymmetry are fundamental tenets in the economic and finance...