Anandarajan, Viger and Curatola (2002)

A study on the impact of communication means on perceived risk of organization on the brink of bankrupcy vehiculated through different disclosure format.

Usage

AVC02

Format

A data frame with 132 rows and 4 variables:

format

[factor] disclosure format, one of integrated note, stand-alone note or modified auditor report

prime

[double] rating for the interest rate premium assessed

debt

[integer] rating for the ability to service debt

profitability

[integer] rating for the ability to improve profitability

Source

Leo Belzile

Details

This data was simulated based on the summary statistics presented in the paper

References

Anandarajan, A., Viger, C., & Curatola, A. P. (2002). An experimental investigation of alternative going-concern reporting formats: A Canadian experience. Canadian Accounting Perspectives, 1(2), 141-162. doi:10.1506/5947-NQTC-C3Y5-H46N