SCHOLARLY PAPERS

9

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33

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Scholarly Papers (9)

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 1,285 (18,491)
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 736 (41,126)
Citation 17

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

3.

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 470 (73,115)
Citation 16

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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 381 (92,772)
Citation 9

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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 36 (531,482)

Abstract:

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IFRS, credit markets

5.

Qualitative Disclosure and Credit Analysts' Soft Rating Adjustments

Number of pages: 48 Posted: 05 May 2017 Last Revised: 24 Aug 2018
Zahn Bozanic and Pepa Kraft
Florida State University and HEC Paris
Downloads 390 (91,019)
Citation 10

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Credit ratings, soft information, qualitative disclosure

6.

Credit Rating Agencies and Accounting Fraud Detection

HEC Paris Research Paper No. ACC-2019-1348
Number of pages: 67 Posted: 21 Aug 2019 Last Revised: 16 Jul 2020
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 308 (118,511)

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credit rating agency; accounting fraud; securities class-action lawsuits; issuer-paid rating agency; investor-paid rating agency; information uncertainty

7.
Downloads 273 (134,616)
Citation 9

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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 186 (194,255)

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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 130 (261,289)
Citation 1

Abstract:

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