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The Real Effects of Financial Statement Recognition: Evidence from Corporate Credit Ratings

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References

2006The effects of corporate governance on firms’ credit ratings1,320 cited
1998The Declining Credit Quality of U.S. Corporate Debt: Myth or Reality?741 cited
2003The Effect of Information Complexity on Analysts' Use of That Information377 cited
2014Have Rating Agencies Become More Conservative? Implications for Capital Structure and Debt Pricing291 cited
2006The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?219 cited
1985CLASSIFICATION MODELS AND BOND RATINGS193 cited
2001Combining Bond Rating Forecasts Using Logit108 cited

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2023Retail bond investors and credit ratings38 cited
2022The economic consequences of GASB financial statement disclosure31 cited
2023Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 15822 cited

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