TY  - JOUR
AU  - Muñoz Izquierdo, Nora
AU  - Segovia Vargas, María Jesús
AU  - Camacho Miñano, Juana María Del Mar
AU  - Pascual Ezama, David
PY  - 2019
DO  - 10.1016/j.jbusres.2018.07.024
SN  - 0148-2963
UR  - https://hdl.handle.net/20.500.14352/92160
T2  - Journal of Business Research
AB  - This paper examines the ability of audit report disclosures to explain the causes of business failure. Despite incremental interest in organizational failure, much of the existing literature has used accounting ratios to foresee why firms fail. We...
LA  - eng
M2  - 403
PB  - Elsevier
KW  - Business failure
KW  - Deterministic perspective
KW  - Voluntaristic perspective
KW  - Audit report
KW  - Causes
TI  - Explaining the causes of business failure using audit report disclosures
TY  - journal article
VL  - 98
ER  -