A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan

• Material Type: 文書・図像類
• Title: A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan
• Author/Editor: Kim, Hyonok; Fukukawa, Hironori; Routledge, James
• Author Heading: Kim, Hyonok; Fukukawa, Hironori; https://nrid.nii.ac.jp/nrid/1000080315217/; Routledge, James; https://nrid.nii.ac.jp/nrid/1000030712228/
• Publication, Distribution, etc.: Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School
• Publication Date: 2020-05
• Publication Date (W3CDTF): 2020-05
• Text Language Code: eng
• Subject Heading: going concern; business risk disclosure; voluntary disclosure
• Target Audience: 一般
• Format (IMT): application/pdf
• Source: fulltext; https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/31153/070micWP_234.pdf
• Access Restrictions: インターネット公開
• Periodical Title: Working paper ; No. 234
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 一橋大学 : HERMES-IR(一橋大学機関リポジトリ) : Research & Education Resources

• Summary, etc.: This paper compares management and auditor going concern risk disclosures. It exploits a unique regulatory change in Japan that impacted the going con...