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Keywords: firm credit ratings
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (4): 163–183.
Published: 01 December 2018
...Xia (Eliza) Zhang SYNOPSIS This paper examines whether firms with rating-based performance-priced loan contracts (PPrating firms) manage cash flow from operations (CFO) and accruals to obtain better firm credit ratings. I find that for PPrating firms, both CFO management and accruals management...
