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Keywords: negative credit watch
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Journal Articles
Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 267–298.
Published: 01 May 2018
...Alfred Zhu Liu; K. R. Subramanyam; Jieying Zhang; Charles Shi ABSTRACT We investigate whether issuers on negative credit watch manage earnings upward and whether such earnings management favorably influences the watch resolution. We find that rating, industry, and performance matched...
