Batta, George; Ganguly, Ananda; Rosett, Joshua - In: Accounting and Finance 54 (2014) 1, pp. 47-82
type="main" xml:id="acfi12002-abs-0001" xml:lang="en" <title type="main">Abstract</title> <p>This article examines the importance of adjustments to corporate financial statements for credit risk assessment. Prior research has tended to examine individual adjustments one at a time. As correlations among adjustments and...</p>
