The impact of impending credit rating change on managerial voluntary disclosure

• المؤلف الرئيسي: He, Guanming
• مؤلفون آخرون: Nanyang Business School
• التنسيق: Theses and Dissertations
• اللغة: English
• منشور في: 2013
• الموضوعات: DRNTU::Business::Accounting
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/53396

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...