An Analysis of Form 8-K Disclosures of Auditor Changes by Firms Approaching Bankruptcy.
研究了濒临破产企业与未破产企业在审计师变更时提交的8-K表格披露是否存在系统性差异，重点关注信息区分性、负面信息及合规率。
Abstract Investigates whether Form 8-K disclosures of auditor changes by firms that are approaching bankruptcy as systematically different from those of non-bankrupt firms. Provision by the form of discriminating information; Negative information and auditor resignations in failing firms' Form 8-K; Form 8-K compliance rates.