CHAPTER TWO: Impact of sentiment indicators on the capital market dynamics and default probability

Stoykova, Ani; Paskaleva, Mariya

doi:10.2478/9783110648324-006

Southeast European Capital Markets: Dynamics, Relationship and Sovereign Credit Risk 2018

DOI: 10.2478/9783110648324-006

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CHAPTER TWO: Impact of sentiment indicators on the capital market dynamics and default probability

Ani Stoykova¹,

Mariya Paskaleva²

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2021

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Global Impact of COVID 19 on the Concept of “Going Concern”

Savova

2021

SHS Web of Conf.

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Research background: The article presents a problem in the field of financial reporting. “Going concern” is the basic concept and principle in the preparation of the financial statements of enterprises. Purpose of the article: The purpose of this article is to present the global impact of COVID 19 on the concept of “going concern”, which is used as a basis for the development of the financial statements of the companies. The essence of the “going concern” concept is clarified. The key factors provoking a crisis in the capital cycle of the enterprises and possible scenarios of manifestation of a “going concern” in conditions of uncertainty are presented. Methods: The research methodology is based on a systematic approach with appropriate methodological tools for analysis, generalization, and graphic visualization of the achieved results. Empiric research of the information on revenues, profitability, and net cash availability of non-financial enterprises - issuers on the Bulgarian Stock Exchange was conducted, based on published interim financial statements for the first quarter of 2020. Findings & Value added: The content of the research is useful for potential investors who are interested in non-financial companies - issuers on the Bulgarian Stock Exchange. It provides important knowledge into understanding the economic nature of the ‘going concern’ concept applied in the globalizing economy as a basis for preparing financial statements.

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Global Impact of COVID 19 on the Concept of “Going Concern”

Savova

2021

SHS Web of Conf.

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CHAPTER TWO: Impact of sentiment indicators on the capital market dynamics and default probability

Cited by 1 publication

References 0 publications

Global Impact of COVID 19 on the Concept of “Going Concern”

Global Impact of COVID 19 on the Concept of “Going Concern”

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