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credit rating agencies, credit standards, accounting quality, earnings management, value-relevance
Bond Market Reaction, Shareholder Proposal, Incentive Compensation, Pay for Performance
Earnings surprise, cost of debt, credit derivative
Non-GAAP Earnings, Accounting Expertise, Audit Committee
Credit default swaps; CAMELS; Credit crisis; Risk pricing; Accounting disclosures
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File name: jifm12010.
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Alt-A mortgage, mortgage bank, repurchase reserve, mortgage valuation allowance, securitization, credit crisis, collateralized debt obligations, repurchase agreement
shareholder activism, managerial incentives, earnings management, insider trading
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