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Income smoothing and the cost of debt
Li, Si; Richie, Nivine - In: China journal of accounting research : CJAR 9 (2016) 3, pp. 175-190
The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market. Using the Tucker-Zarowin (TZ) statistic of income smoothing, we find that firms with higher income smoothing rankings...
Persistent link: https://www.econbiz.de/10011844640
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Credit rating changes and debt structure
Goebel, Joseph M.; Kemper, Kristopher J. - In: The North American journal of economics and finance : a … 59 (2022), pp. 1-18
Persistent link: https://www.econbiz.de/10013413341
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The interaction between accounting and real earnings management using simultaneous equation model with panel data
Hamza, Sarra Elleuch; Kortas, Nassira - In: Review of quantitative finance and accounting 53 (2019) 4, pp. 1195-1227
Persistent link: https://www.econbiz.de/10012234506
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Asset securitizations and credit risk
Barth, Mary E.; Ormazabal, Gaizka; Taylor, Daniel J. - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 423-448
Persistent link: https://www.econbiz.de/10009540552
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Statistical modeling for credit ratings
Vana, Laura - 2018
Persistent link: https://www.econbiz.de/10011982707
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The influence of firm efficiency on agency credit ratings
Mali, Dafydd; Lim, Hyoungjoo - In: The journal of credit risk : published quarterly by … 15 (2019) 1, pp. 67-102
Persistent link: https://www.econbiz.de/10012100571
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Multivariate ordinal models in credit risk : three essays
Hirk, Rainer - 2020
Persistent link: https://www.econbiz.de/10012196082
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Location of banks and their credit ratings
Loon, Eric van; Haan, Jakob de - In: Journal of risk finance : the convergence of financial … 16 (2015) 3, pp. 220-232
Persistent link: https://www.econbiz.de/10011418156
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Information reliability and welfare : a theory of coarse credit ratings
Goel, Anand M.; Thakor, Anjan V. - In: Journal of financial economics 115 (2015) 3, pp. 541-557
Persistent link: https://www.econbiz.de/10011347351
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Split ratings and debt-signaling in bond markets : a note
Ismail, Ashraf; Oh, Seunghack; Arsyad, Nuruzzaman - In: Review of financial economics : RFE 24 (2015), pp. 36-41
Persistent link: https://www.econbiz.de/10011317830