Kevin Koharki

Purdue University

610 Purdue Mall

West Lafayette, IN 47907

United States

SCHOLARLY PAPERS

9

DOWNLOADS

1,238

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (9)

1.

Measuring Credit Risk Using Qualitative Disclosure

Review of Accounting Studies 26, 815–863 (2021)
Number of pages: 52 Posted: 31 Mar 2018 Last Revised: 17 May 2021
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and Brigham Young University
Downloads 501 (78,934)
Citation 6

Abstract:

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credit risk, machine-learning, qualitative information

2.

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 Villanova University
Downloads 334 (125,785)
Citation 3

Abstract:

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tax avoidance, credit rating agencies, disagreement, uncertainty

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 228 (184,929)
Citation 2

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credit risk, credit rating agencies, private firms

4.

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

Number of pages: 54 Posted: 29 Jun 2018 Last Revised: 14 Apr 2020
Kevin Koharki and Luke Watson
Purdue University and Villanova University
Downloads 175 (234,824)
Citation 1

Abstract:

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compensation, credit risk, risk-taking

5.

The disciplining effect of credit default swap trading on the quality of credit ratings

Contemporary Accounting Research, Forthcoming
Posted: 14 Nov 2021
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

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credit rating agencies' incentives, Market discipline, Reputation, Conflicts of interest, credit default swaps

6.

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 (CUNY) - Stan Ross Department of Accountancy

Abstract:

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

7.

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

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credit risk; credit rating agency; general counsel

8.

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 (CUNY) - Stan Ross Department of Accountancy

Abstract:

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

9.

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 University of Illinois at Urbana-Champaign - College of Business

Abstract:

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