Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Year of publication: |
May 2018
|
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Authors: | Liu, Alfred Zhu ; Subramanyam, K. R. ; Zhang, Jieying ; Shi, Charles |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 3, p. 267-298
|
Subject: | negative credit watch | rating agencies | earnings management | discretionary accruals | Kreditwürdigkeit | Credit rating | Bilanzpolitik | Accounting policy | Ratingagentur | Rating agency | Rückstellung | Accrual |
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