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Journal Articles
Are earnings quality attributes reflected in financial strength ratings?
Available to Purchase
Journal:
American Journal of Business
American Journal of Business (2014) 29 (3-4): 293–311.
Published: 30 September 2014
... of ownership structure on ratings agencies’ propensity to incorporate reported earnings attributes in their ratings. © Emerald Group Publishing Limited 2014 Financial accounting Earnings quality Financial strength ratings Public/private Accrual quality Earnings persistence Earnings smoothness...
