%0 Journal Article
%T Study of Going
%A John Theis
%A Zane Swanson
%J Journal of Accounting, Auditing & Finance
%@ 2160-4061
%D 2019
%R 10.1177/0148558X17706027
%X Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern footnotes are reported
%K going concern
%K readability
%K disclosure
%K financial distress
%K Altman¡¯s Z
%U https://journals.sagepub.com/doi/full/10.1177/0148558X17706027