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Keywords: corporate credit risk
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Journal Articles
Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (2): 641–674.
Published: 01 March 2015
... Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Bond Yields.” Editor's note: Accepted by Charles M. C. Lee. July 2011 June 2014 2015 rating agency off-balance sheet finance corporate credit risk soft...