The purpose of this paper is to examine the relationship among firm characteristics, innovation, financial resilience and survival of financial institutions in Uganda.,This paper employs a cross-sectional research design, and responses from 143 officers of 40 financial institutions are analyzed using Statistical Package for the Social Sciences. The authors used ordinary least squares regression in testing the hypotheses.,The authors find that firm characteristics of size, age, innovation and financial resilience have a predictive force on survival of public interest firms such as financial institutions.,The implication drawn here is that a combination of firm characteristics, firm innovation and financial resilience explains a significant contribution in the survival chances of financial institutions. However, as much as firm characteristics and financial resilience are significant, innovation explains more of the variances in financial institutions’ going concern appropriateness.,This paper adds to the limited financial institutions literature and provides the first empirical evidence of the efficacy of innovation and financial resilience on financial institutions survival. The auditing profession could consider more seriously the innovation activities and financial resilience of financial institutions in their test for the going concern assumption of such firms.

中文翻译：

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公司特征，创新，金融弹性和金融机构的生存

本文旨在研究乌干达的公司特征，创新，金融弹性和金融机构生存能力之间的关系。本文采用横断面研究设计，并使用统计分析法对来自40个金融机构的143名官员的回应进行了分析。社会科学软件包。作者使用普通最小二乘回归法对假设进行检验。作者发现，规模，年龄，创新能力和金融弹性等公司特征对诸如金融机构之类的公共利益公司的生存具有预测力。公司特征，公司创新和金融弹性的结合说明了金融机构生存机会的重大贡献。然而，尽管公司特征和金融弹性具有重要意义，但创新解释了金融机构持续经营的适当性的更多差异。，本文增加了有限的金融机构文献，并提供了有关创新和金融弹性在以下方面的有效性的第一个实证证据：金融机构生存。审计专业人士可以在测试中更加认真地考虑金融机构的创新活动和金融弹性，以确保此类公司的持续经营假设。本文增加了有限的金融机构文献，并提供了创新和金融弹性对金融机构生存的有效性的第一个经验证据。审计专业人士可以在测试中更加认真地考虑金融机构的创新活动和金融弹性，以确保此类公司的持续经营假设。本文增加了有限的金融机构文献，并提供了创新和金融弹性对金融机构生存的有效性的第一个经验证据。审计专业人士可以在测试中更加认真地考虑金融机构的创新活动和金融弹性，以确保此类公司的持续经营假设。