Credit rating targets: firms use of accounting discretion to influence the rating agencies

Walid Alissa, S. Bonsall, K. Kohark and M. Penn
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Walid Alissa: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

Working Papers from HAL

Keywords: Credit rating; targets; firms; accounting discretion; influence; rating agencies (search for similar items in EconPapers)
Date: 2011-11-22
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Published in 2011

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