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  • ContentsContents
  • Article InfoArticle Info
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  • RefsRefs
  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Literature review
  • 3. Research method
    • 3.1. Sample selection
    • 3.2. Data collection
    • 3.3. Analysis
  • 4. Empirical results
    • 4.1. Filing compliance
    • 4.2. Management disclosure
    • 4.3. Audit opinions
    • 4.4. Societal impact of bankruptcies
    • 4.5. GCO misclassification rates and self-fulfilling prophecy
  • 5. Conclusion and limitations
    • 5.1. Limitations and future research
  • Acknowledgements
  • References
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