The use of defensive intervals in corporate failure prediction and auditors' going concern evaluations
Defensive interval measures, first introduced by Sorter and Benston in 1960, have been largely ignored in the theoretical and applied literature. In this dissertation, the conceptual superiority of these ratios is explored and empirical investigations are undertaken to determine if these measures ac...
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| Format: | Others |
| Language: | en_US |
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Virginia Polytechnic Institute and State University
2017
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| Online Access: | http://hdl.handle.net/10919/74809 |