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Keywords: Dodd-Frank Act
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The Accounting Review (2014) 89 (4): 1399–1420.
Published: 01 July 2014
... security issuers with higher credit ratings. In response, the Dodd-Frank Act of 2010 required the Securities and Exchange Commission to conduct a study on alternative models for compensating CRAs. We conduct an experiment exploring how the credit ratings of M.B.A. students, who assume the role of credit...