SCHOLARLY PAPERS

10

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Top 15,456

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4,703

SSRN CITATIONS
Rank 14,107

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Top 14,107

in Total Papers Citations

39

CROSSREF CITATIONS

43

Scholarly Papers (10)

1.

Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 11 Sep 2008 Last Revised: 11 Mar 2014
Pepa Kraft
HEC Paris
Downloads 1,338 (21,435)
Citation 23

Abstract:

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Rating agencies, off-balance sheet finance, corporate credit risk

2.

Financial Statement Comparability and Credit Risk

Number of pages: 47 Posted: 27 Jun 2012 Last Revised: 12 Jan 2013
Seil Kim, Pepa Kraft and Stephen G. Ryan
Baruch College, City University of New York, HEC Paris and New York University (NYU) - Leonard N. Stern School of Business
Downloads 772 (46,678)
Citation 17

Abstract:

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Comparability, corporate credit risk, credit rating agency, bond market liquidity

3.

Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments

European Accounting Review
Number of pages: 46 Posted: 05 May 2017 Last Revised: 15 Feb 2022
Zahn Bozanic, Pepa Kraft and Andrea Tillet
Florida State University, HEC Paris and Florida State University
Downloads 488 (83,891)
Citation 10

Abstract:

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Credit ratings, soft information, qualitative disclosure

4.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 62 Posted: 21 Aug 2019 Last Revised: 07 Sep 2021
Allen Huang, Pepa Kraft and Shiheng Wang
Hong Kong University of Science and Technology - Department of Accounting, HEC Paris and Hong Kong University of Science & Technology (HKUST)
Downloads 486 (84,280)

Abstract:

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credit rating agency; accounting fraud; issuer-paid rating agency; investor-paid rating agency; information uncertainty.

5.

Do Rating Agencies Cater? Evidence from Rating-Based Contracts

Number of pages: 45 Posted: 18 Dec 2010 Last Revised: 29 Sep 2014
Pepa Kraft
HEC Paris
Downloads 484 (84,706)
Citation 18

Abstract:

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Rating agency, off-balance-sheet finance, hard and soft information, debt contracting

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

Number of pages: 46 Posted: 02 Jun 2014 Last Revised: 28 May 2017
Pepa Kraft and Wayne R. Landsman
HEC Paris and University of North Carolina Kenan-Flagler Business School
Downloads 390 (108,113)
Citation 9

Abstract:

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IFRS, credit markets

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 15 May 2020
Pepa Kraft, Wayne R. Landsman and Zilu SHAN
HEC Paris, University of North Carolina Kenan-Flagler Business School and HEC Paris
Downloads 50 (542,456)
Citation 1

Abstract:

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IFRS, credit markets

7.
Downloads 279 (155,992)
Citation 9

Abstract:

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Rating agencies, hard and soft information, off-balance sheet finance

8.

The Role of Accounting Accruals in Chinese Firms

Number of pages: 12 Posted: 19 May 2014
Pepa Kraft
HEC Paris
Downloads 192 (222,743)

Abstract:

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9.

The Timing of Rating Changes

Number of pages: 46 Posted: 06 Apr 2017
Pepa Kraft, Yuan Xie and Ling Zhou
HEC Paris, Fordham University and University of New Mexico
Downloads 135 (297,905)
Citation 1

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10.

Market Power and Credit Rating Standards: Global Evidence

Journal of Accounting and Economics, Forthcoming
Number of pages: 68 Posted: 15 Dec 2021
Mingyi Hung, Pepa Kraft, Shiheng Wang and Gwen Yu
Hong Kong University of Science & Technology (HKUST), HEC Paris, Hong Kong University of Science & Technology (HKUST) and University of Michigan
Downloads 89 (396,014)

Abstract:

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Market Power; Credit Rating Agency; Rating Standards; Reputation