Corpus ID: 167866414

The Effect of Accrual Quality, Real Activities Earnings Management and Corporate Governance on Credit Ratings

@inproceedings{Geiszler2014TheEO,
  title={The Effect of Accrual Quality, Real Activities Earnings Management and Corporate Governance on Credit Ratings},
  author={Matthew Geiszler},
  year={2014}
}

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References

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Credit rating agencies assert that they rely on financial information provided by issuers and that they value rating stability as well as accuracy. In an environment where rating agencies depend onExpand
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It is documented, after controlling for firm-specific risk characteristics, that credit ratings are negatively associated with the number of blockholders and CEO power, and positively related to takeover defenses, accrual quality, earnings timeliness, board independence, board stock ownership, and board expertise. Expand
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