This book, divided into three main parts, will offer a complete
overview of the concept of corporate financial distress,
emphasizing the different typologies of corporate paths included in
this broad concept. It will reorganize and update academic
literature about the evaluation of corporate financial distress
from the first studies about failure prediction to the most recent
contributions. It will also provide evidence about the evolution of
going concern standards in both international and U.S. contexts.
Moreover, an in-depth analysis of this broad concept will permit
the identification of a set of research questions to be
investigated from both theoretical and empirical points of view,
and will be of interest to academic researchers and doctoral
students of accounting, auditing and finance, professionals, and
standard setters.
General
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