| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086728 | Journal of Accounting and Economics | 2013 | 19 Pages |
Abstract
⺠Estimate an “expected” credit rating for a given firm in a given year. ⺠Measure the firms' deviations from their expected ratings. ⺠Firms below (above) their expected rating manage earnings more upward (downward). ⺠These firms are successful in achieving future upgrades (downgrades).
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Walid Alissa, Samuel B. IV, Kevin Koharki, Michael W. Jr.,