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Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration
BEATTY, ANNE; GILLETTE, JACQUELYN; PETACCHI, REINING; … - In: Journal of Accounting Research 57 (2019) 2, pp. 323-354
Persistent link: https://www.econbiz.de/10012086244
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Discussion of The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure
BEATTY, ANNE - In: Journal of Accounting Research 46 (2008) 2, pp. 289-295
Persistent link: https://www.econbiz.de/10005294530
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Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
BEATTY, ANNE; WEBER, JOSEPH - In: Journal of Accounting Research 44 (2006) 2, pp. 257-288
This study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade-off between recording certain current goodwill impairment charges below the line and uncertain future impairment charges included in income from continuing operations. We examine several...
Persistent link: https://www.econbiz.de/10005658693