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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 watch and capital structure
Kemper, Kristopher J.; Rao, Ramesh P. - In: Applied economics letters 20 (2013) 13/15, pp. 1202-1205
Persistent link: https://www.econbiz.de/10010198568
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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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Do managers manipulate earnings to influence credit rating agencies' decisions? : evidence from Watchlist
Zhao, Qiuhong - In: Review of accounting & finance 16 (2017) 3, pp. 366-384
Persistent link: https://www.econbiz.de/10011782044
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Are credit rating agencies still relevant? : evidence on certification from Moody's credit watches
Driss, Hamdi; Massoud, Nadia; Roberts, Gordon S. - In: The journal of corporate finance : contracting, … 59 (2019), pp. 119-141
Persistent link: https://www.econbiz.de/10012155529
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Management forecast optimism during credit watch and credit rating agencies' disciplinary role
Hui, Kai Wai; Liu, Alfred Zhu; Zhang, Yao - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 2, pp. 352-377
Persistent link: https://www.econbiz.de/10013175312
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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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Accounting information in debt contracting
Deno, Snježana - 2018
Persistent link: https://www.econbiz.de/10011826119
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Quantitative Credit-Ratingverfahren in der Praxis
Eigermann, Judith - In: Finanz-Betrieb : FB ; Zeitschrift für … 3 (2001) 10, pp. 521-529
Persistent link: https://www.econbiz.de/10001646326
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Credit ratings and taxes : the effect of book-tax differences on ratings changes
Ayers, Benjamin C.; Laplante, Stacie Kelley; McGuire, … - In: Contemporary accounting research : a journal of the … 27 (2010) 2, pp. 359-402
Persistent link: https://www.econbiz.de/10008650565