2100 Neil Avenue
Columbus, OH 43210
Ohio State University (OSU) - Department of Accounting & Management Information Systems
in Total Papers Downloads
in Total Papers Citations
credit ratings, cost of debt capital, managerial ability, managerial efficiency
credit ratings; cost of debt capital; managerial ability; managerial efficiency
qualitative disclosure, tone, earnings guidance, litigation, tenure, distress
Voluntary disclosure, management earnings forecasts, bellwether firms, macroeconomic risk
Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation
tax avoidance, credit rating agencies, disagreement, uncertainty
Readability, Plain English, Reporting Complexity, Rating Agencies, Disagreement, Cost of Debt Capital
credit rating agencies, information uncertainty, qualitative vs. quantitative analysis
credit rating agencies, rating monitoring, off-balance sheet credit risk, asset securitizations
credit rating agencies, expected ratings, earnings management, accruals, real activities
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