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Initial credit ratings and earnings management
K. Özgür Demirtaş,
Kimberly Rodgers Cornaggia
Year
2013
Venue
Review of Financial Economics
Type
article
Citations
66
DOI
10.1016/j.rfe.2013.05.003
OpenAlex
W3125330478
Topics
Auditing, Earnings Management, Governance
Credit rating
Accrual
Earnings management
Bond credit rating
Issuer