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Keywords: cash flow management
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Journal Articles
Do Firms Manage Their Credit Ratings? Evidence from Rating-Based Contracts
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (4): 163–183.
Published: 01 December 2018
...-based debt contracting cash flow management accruals management firm credit ratings Credit rating-based performance pricing provisions have been increasingly used in private loan contracts ( Beatty and Weber 2003 ; Asquith, Beatty, and Weber 2005 ). If a firm's credit rating is upgraded...
