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Keywords: soft information
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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
... quantitative adjustments to financial statement numbers and qualitative adjustments to credit ratings enable it to better capture default risk, consistent with it effectively processing both hard and soft information. Moody's categorizes corporate issuers by industry. For each industry, Moody's defines...
