Företagsanalytikers användning av fortlevnadsvarningar vid kreditbedömning i bank

During recent times a discussion has emerged on how the auditors assess and formulate the going concern warnings in the audit report. The going concern warnings concept is used to inform if doubts have been found relating towards a company’s ability to operate. Earlier research in this area has had as a starting point to illustrate and quantify the outcome of the going concern warnings, which have shown deviation where reliability should be questioned. The use of going concern warnings should be highlighted since the main purpose of the annual report is to provide stakeholders with meaningful and useful information. The purpose of the study was to explain how business analysts use the annual report and if going concern warnings is of importance when conducting a credit assessment. The starting point of the study has therefore been to try to explain how business analysts in banking use going concern warnings for credit assessments. The investigation has its theoretical basis in the decision usefulness perspective where the properties of the annual report and going concern warnings are explained and then linked to the empirical data collected through interviews. The study found that going concern warnings are not useful as a basis for decision on credit assessments. It was found that other aids were instead used to achieve secure credit assessments.Validerat; 20140110 (global_studentproject_submitter