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The impact of cash flow management versus accruals management on credit rating performance and usage
Zhang, Eliza Xia - In: Review of quantitative finance and accounting 54 (2020) 4, pp. 1163-1193
Persistent link: https://www.econbiz.de/10012233122
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Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Liu, Alfred Zhu; Subramanyam, K. R.; Zhang, Jieying; … - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 267-298
Persistent link: https://www.econbiz.de/10011880602
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The determinant of Sukuk rating : agency theory and asymmetry theory perspectives
Santoso, Bedjo; Widodo, Widodo; Akbar, Muhammad Taufiq; … - In: Risks : open access journal 10 (2022) 8, pp. 1-23
This research aims to develop a determinant variable of the Sukuk rating derived from agency and asymmetry theories. This research is essential because Sukuk or Islamic Bonds is needed in Indonesia, with 85% of its population out of 320 million people being Muslim. Many studies on the...
Persistent link: https://www.econbiz.de/10013368306
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Earnings management through real activities choices of firms near the investment-speculative grade borderline
Brown, Kareen; Chen, Vincent Y. S.; Kim, Myung-sun - In: Journal of accounting and public policy 34 (2015) 1, pp. 74-94
Persistent link: https://www.econbiz.de/10010501899
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Do firms manage earnings after a downgrade in their credit rating?
Koerniadi, Hardjo - In: Review of accounting & finance 22 (2023) 5, pp. 602-619
Persistent link: https://www.econbiz.de/10014431012
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The use of earnings and operations management to avoid credit rating downgrades
Hill, Paula; Korczak, Adriana; Wang, Shuo - In: Accounting and business research 49 (2019) 2, pp. 147-180
Persistent link: https://www.econbiz.de/10012225805
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Bond ratings and income smoothing in Brazil
Martinez, Antonio Lopo; Castro, Miguel Angel Rivera - In: Latin American business review : journal of the … 12 (2011) 2, pp. 59-81
Persistent link: https://www.econbiz.de/10009297044
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Credit ratings and earnings management around IPOs
Gounopoulos, Dimitrios; Pham, Hang - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 154-195
Persistent link: https://www.econbiz.de/10011705306
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Relationship between credit rating, capital structure and earning management behaviour : evidence from Pakistani listed firms
Ali, Shoaib; Javid, Attiya Yasmin - 2015
Persistent link: https://www.econbiz.de/10011299507
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Provincial governance quality and earnings management : empirical evidence from Vietnam
Anh Huu Nguyen; Duong Chi Thi - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 2, pp. 43-52
Persistent link: https://www.econbiz.de/10012667257