The impact of impending credit rating change on managerial voluntary disclosure
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...
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| Format: | Theses and Dissertations |
| Language: | English |
| Published: |
2013
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| Online Access: | http://hdl.handle.net/10356/53396 |
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| Institution: | Nanyang Technological University |
| Language: | English |