Purpose This study aims to investigate whether firms engage in earnings management behavior that attempts to manipulate Credit Rating Agency (CRA) perceptions during the Watchlist process and, if so, whether earnings management behavior appears to influence CRAs’ decisions....

This paper investigates the impact of partial information sharing in a three-echelon supply chain. Partial information sharing means that information sharing occurs only between the distributor and the retailer, but not between the distributor and the manufacturer. This paper contributes to the...

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such a relationship. The literature provides evidence that managers have used...

This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such relation. Dechow, Myers, and Shakespeare (2010) provide evidence that...

This study examines whether SFAS 166/167 eliminating the exclusion of consolidation for qualifying special purpose entities (QSPEs) impacted the cost of equity capital for a sample of banks. This exclusion previously allowed banks to avoid consolidation of many asset securitization transactions,...