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Wu et al., 2014 - Google Patents

The adoption of internationally recognized accounting standards: Implications for the credit markets

Wu et al., 2014

Document ID
16606313836398591117
Author
Wu J
Zhang I
Publication year
Publication venue
Journal of Accounting, Auditing & Finance

External Links

Snippet

We examine whether the adoption of internationally recognized accounting standards is associated with a greater sensitivity of credit ratings to accounting information. We find that credit ratings are significantly more sensitive to the accounting default factor post voluntary …
Continue reading at journals.sagepub.com (other versions)

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