The impact of impending credit rating change on managerial voluntary disclosure

• 主要作者: He, Guanming
• 其他作者: Nanyang Business School
• 格式: Theses and Dissertations
• 語言: English
• 出版: 2013
• 主題: DRNTU::Business::Accounting
• 在線閱讀: http://hdl.handle.net/10356/53396
• 機構: Nanyang Technological University

This study investigates whether and how managers commit to voluntary disclosure to maintain or achieve a desired credit rating during an impending credit rating change. I find that firms near a rating change are more likely to publicly release product and business expansion information to increase i...