Liquidation Likelihood for Negative Book Value Firms,”
by Rong Huang, John Shon, Yuxuan Wang and Sha Zhao
dated March 27, 2023
This paper examines why negative book value companies
operate without being liquidated. It
concludes that one major factor is the current
conservative accounting treatment.
Note: Full-text of this paper can be obtained by clicking
on the above title.
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