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Credit Rating Agency and Equity Analysts’ Adjustments to GAAP Earnings
16 references·2 citing·36 second hop
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this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
  • 1987Perception of Risk9,263 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2011Robust Inference With Multiway Clustering3,199 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited

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  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • Cited by

    • 2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature16 cited
    • 2019Top management tournament incentives and credit ratings13 cited