The usefulness of credit ratings for accounting fraud prediction
Allen H. Huang, Pepa Kraft, Shiheng Wang
| Year of publication: |
2023
|
|---|---|
| Authors: | Huang, Allen ; Kraft, Pepa ; Wang, Shiheng |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 7, p. 347-376
|
| Subject: | accounting fraud | fraud prediction | credit rating agency | issuer-paid rating agency | investor-paid rating agency | F-score | Ratingagentur | Rating agency | Kreditwürdigkeit | Credit rating | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Prinzipal-Agent-Theorie | Agency theory |