This study aimed to identify the most important financial analysis
methods used by auditors when their appreciation to the entity's
ability to continue, as well as highlighting the obstacles that prevent
auditors from using advanced financial analysis methods to
estimate the ability of the entity to continue.
this study aimes to demonstrate the impact of accounting information
(through its sub-variables such as the availability, quality and
characteristics of accounting information) in supporting business
combination decisions in Syrian holding companies.