The Going-Concern in Accounting Research

Lombardi, Rosa

doi:10.1007/978-3-030-81127-3_1

Cited by 5 publications

(1 citation statement)

References 52 publications

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“…According to Arjoon (2005), good corporate governance ensures the effective functioning of the accountability system and improves the reliability and quality of corporate information. In terms of the significance of corporate governance on the going concern concept, Lombardi (2021) contends that it could be considered a "key factor" or "tipping factor" in the analysis of the entity's growth and lifecycle.…”

Section: Literature Reviewmentioning

confidence: 99%

Assessing the Mediation Role of Corporate Governance on the Relationship between Going Concern and Investor Confidence

Hammond¹,

Opoku²

2023

IJEBMR

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The confidence of investors is essential to the survival and growth of business. Strong corporate governance is one of the key ingredients for business continuity and as such investors use it as a yardstick to make economic decisions. The study aimed at examining the role corporate governance plays in influencing the connection between going concern and investor confidence. The study used data from fifteen commercial banks from Ghana and ten banks from Nigeria. The dataset spans ten year period, from 2011 to 2020. The data were analysed using partial least square structural equation modelling to model the relationships between the variables. The results showed that there are positive associations between corporate governance and going concern, governance and investor confidence; and going concern and investor confidence. Corporate governance was found to have an indirect effect between going concern and investor confidence, however, the mediation role is not significant. The implication is that, although there is no mediation effect of corporate governance on the relationship between going concern and investor confidence, investors are influenced by the mechanism of corporate governance in an organization. This research contributes to the body of knowledge on the important role of good corporate governance mechanisms in managing organisations as well as its impacts on the performance of businesses and investor confidence.

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Section: Literature Reviewmentioning

confidence: 99%