Kevin Koharki

Purdue University

610 Purdue Mall

West Lafayette, IN 47907

United States

  • Purdue University

SCHOLARLY PAPERS

10

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1,885

TOTAL CITATIONS
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Top 24,280

in Total Papers Citations

55

Scholarly Papers (10)

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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
John Donovan, Jared N. Jennings, Kevin Koharki and Joshua A. Lee
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and Brigham Young University
Downloads 802 (67,499)
Citation 40

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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 404 (158,285)
Citation 13

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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
Radhakrishnan Gopalan, Yadav Gopalan and Kevin Koharki
Washington University in St. Louis - John M. Olin Business School, University of Notre Dame - Department of Accountancy and Purdue University
Downloads 311 (211,027)
Citation 1

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credit risk, credit rating agencies, private firms

4.

Risk-Taking Incentives and Firm Credit Risk

Journal of Corporate Finance, forthcoming
Number of pages: 50 Posted: 29 Jun 2018 Last Revised: 10 Jan 2025
Kevin Koharki and Luke Watson
Purdue University and Villanova University
Downloads 269 (245,719)
Citation 1

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compensation, credit risk, risk taking

5.

Do Rating Agencies Behave Defensively for Higher Risk Issuers?

Forthcoming at Management Science, https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2022.4537
Number of pages: 52 Posted: 23 Oct 2022
Samuel B. Bonsall, Kevin Koharki, Pepa Kraft, Karl A. Muller and Anywhere (Siko) Sikochi
Pennsylvania State University - Department of Accounting, Purdue University, HEC Paris, Pennsylvania State University - Department of Accounting and Harvard University - Business School (HBS)
Downloads 99 (582,459)

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6.

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

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

7.

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

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

8.

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
Indiana University - Kelley School of Business and Purdue University

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credit risk; credit rating agency; general counsel

9.

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

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

10.

Firms' Use of Accounting Discretion to Influence Their Credit Ratings

Journal of Accounting & Economics, Forthcoming
Posted: 09 Jan 2013 Last Revised: 14 Dec 2013
Walid Alissa, Samuel B. Bonsall, Kevin Koharki and Michael Penn
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

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