The Regulatory Role of Credit Ratings and Voluntary Disclosure
Year of publication: |
2022
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Authors: | Basu, Riddha ; Naughton, James P. ; Wang, Clare |
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. 97.2022, 2, p. 25-50
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Subject: | Credit ratings | voluntary disclosure | information intermediaries | Kreditwürdigkeit | Credit rating | Unternehmenspublizität | Corporate disclosure | Asymmetrische Information | Asymmetric information | Öffentlichkeitsarbeit | Public relations | Ratingagentur | Rating agency | Selbstverpflichtung | Voluntary agreement | Regulierung | Regulation |
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