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Firms' use of accounting discretion to influence their credit ratings

Walid Alissa, Samuel B. Bonsall, Kevin Koharki, Michael W. Penn
Year2013
VenueJournal of Accounting and Economics
Typearticle
Citations260
DOI10.1016/j.jacceco.2013.01.001
OpenAlexW1982886730

Topics

Auditing, Earnings Management, GovernanceAccrualEarnings managementDiscretionCredit ratingEarnings