Study of Going-Concern Opinions
研究发现，用Shumway方法分解单个财务比率比Altman Z值更能解释持续经营问题，且持续经营附注的披露存在信息混淆现象。
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.