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Keywords: rating agencies
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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
... on watch ( Cantor and Mann 2006 ). During the watch review, rating agencies collect additional information, often from the issuer, to assess the significance and persistence of the decline in credit quality. The watch resolution, i.e., downgrade or not downgrade, is announced at the end...
