Kevin Koharki

Purdue University

610 Purdue Mall

West Lafayette, IN 47907

United States

SCHOLARLY PAPERS

8

DOWNLOADS

732

CITATIONS

0

Scholarly Papers (8)

1.

Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 30 Oct 2014 Last Revised: 28 Oct 2016
Samuel B. Bonsall, Kevin Koharki and Luke Watson
Pennsylvania State University - Department of Accounting, Purdue University and University of Florida - Fisher School of Accounting
Downloads 282 (105,392)

Abstract:

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tax avoidance, credit rating agencies, disagreement, uncertainty

2.

Determining Credit Risk Using Qualitative Disclosure

Number of pages: 60 Posted: 31 Mar 2018 Last Revised: 09 Jun 2018
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and University of Georgia
Downloads 202 (147,149)

Abstract:

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credit risk, machine-learning, qualitative information

3.

Assessing the Quality of Bank Loan Ratings

Number of pages: 60 Posted: 04 Jul 2016 Last Revised: 25 Jan 2019
Washington University in St. Louis - John M. Olin Business School, Indiana University - Kelley School of Business - Department of Accounting and Purdue University
Downloads 168 (173,808)

Abstract:

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credit risk, credit rating agencies, private firms

4.

Risk Can Be Good: The Tradeoff Between Agency Conflicts, CEO Risk-Taking Incentives, and Credit Risk

Number of pages: 53 Posted: 29 Jun 2018 Last Revised: 17 Mar 2019
Kevin Koharki, Matthew Ringgenberg and Luke Watson
Purdue University, University of Utah - Department of Finance and University of Florida - Fisher School of Accounting
Downloads 80 (298,497)

Abstract:

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compensation, credit risk, risk-taking

5.

When Do Differences in Credit Rating Methodologies Matter? Evidence from High Information Uncertainty Borrowers

Accounting Review, Forthcoming
Posted: 22 Oct 2016
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy

Abstract:

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credit rating agencies, information uncertainty, qualitative vs. quantitative analysis

6.

The Association Between Corporate General Counsel and Firm Credit Risk

Journal of Accounting and Economics, 61: 274 - 293.
Posted: 09 Jan 2016 Last Revised: 11 Mar 2016
Charles (Chad) Ham and Kevin Koharki
Washington University in St. Louis - John M. Olin Business School and Purdue University

Abstract:

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credit risk; credit rating agency; general counsel

7.

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations

Accounting Review, Forthcoming
Posted: 10 Jan 2015
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy

Abstract:

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credit rating agencies, rating monitoring, off-balance sheet credit risk, asset securitizations

8.

Firms' Use of Accounting Discretion to Influence Their Credit Ratings

Journal of Accounting & Economics, Forthcoming
Posted: 09 Jan 2013 Last Revised: 14 Dec 2013
HEC Paris - Accounting and Management Control Department, Pennsylvania State University - Department of Accounting, Purdue University and Florida State University - Department of Accounting

Abstract:

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credit rating agencies, expected ratings, earnings management, accruals, real activities