... Country credit rating Panel data analysis Threshold values Debt and country macroeconomics F34 H30 H62 C23 This paper reveals significant evidence from a large-scale study of 20 major wealthy countries using recent data spanning 21-year period to address important issue on how debt...

... to measure earnings management and its link to audit quality. Manufacturing industry Earnings management Audit quality Panel data analysis Our study extends previous research on earnings management in several ways. First, while earlier studies usually use accruals methods to measure earnings...