The real effects of financial statement recognition : evidence from corporate credit ratings
Riddha Basu, James P. Naughton
| Year of publication: |
2020
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|---|---|
| Authors: | Basu, Riddha ; Naughton, James P. |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 66.2020, 4, p. 1672-1691
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| Subject: | corporate credit ratings | rating agency | off-balance-sheet finance | recognition | pension accounting | SFAS158 | Kreditwürdigkeit | Credit rating | Ratingagentur | Rating agency | Jahresabschluss | Financial statement | Unternehmensfinanzierung | Corporate finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2018.3251 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012268441