1900 Commerce Street
Tacoma, WA 98402-3100
United States
310 Dougan
Tacoma, WA WASHINGTON 98402
University of Washington Tacoma
unionization, stock price crash risk, risk-taking, overinvestment, information flow
Real earnings smoothing, bad news hoarding, rent extraction, and stock price crash risk
real earnings smoothing; accrual-based earnings smoothing; option-implied volatility; credit default swap spread; perceived risk; credit investors; equity investors
OCF opacity; OCF management; accruals opacity; stock price crash risk
Cash flow management; Accruals management; Corporate bond rating quality; Credit rating agencies; Bond yield spread
rating-based debt contracting; cash flow management; accruals management; firm credit ratings
External Monitoring; Credit Ratings; Rating Quality; Qualitative Analysis; Relationship; Chief Executive Officers; CEO Tenure