Financial Reporting and Municipal Bond Ratings

Given the "pervasive and powerful influence" of published ratings, an attempt was made to explain municipal bond ratings using information normally obtainable from financial reports. It appears that rating assignments are more closely associated with the flow of liquid financial resources from operations than the "total flow of resources" statement generated by current GAAP

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Year of publication:	2014
Authors:	Raman, K. K.
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Kreditwürdigkeit \| Credit rating \| Öffentliche Anleihe \| Public bond \| Kommunalobligation \| Municipal bond
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Accounting Auditing and Finance, Winter 1982 5(2): 144-153 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments Winter 1982 erstellt Volltext nicht verfügbar
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013050863