...Satish Kumar; Neetu Yadav Purpose Following the 2014 legislation mandating corporate social responsibility (CSR) disclosure and spending, we examine the association of mandatory CSR expenditure with credit ratings in Indian firms. We further explore whether spending beyond the mandated requirement...

...John Agyekum Addae; Jorge Mota; António Moreira Purpose This study examines the influence of corporate governance, firm-level characteristics, external factors and risk-taking on bank credit ratings in three distinct regions: Africa, the EU13 and Latin America/Caribbean. Design/methodology...

... of all small business use computerized systems. Since such systems are faster, more accurate, and less fallible than manual systems, we investigate whether increased use of computers leads to better credit ratings and leads to access to larger credit lines. Findings The results suggest that computer...

...’ borrowing costs. © MCB UP Limited 2003 Accounting research Share prices Credit rating Information Costs USA Volume 29 Number 11 2003 93 Why Do Stock Prices React to Bond Rating Downgrades? by Yongtae Kim, Assistant Professor of Accounting, Santa Clara University, Leavey School of Business...

.... Lee, 1991, Insider Trading Before New Issue Announcements, Financial Management 20, 18-26. Liu, Pu and Anjan V. Thakor, 1984, Interest Yields, Credit Ratings, and Economic Characteristics of State Bonds: An Empirical Analysis, Journal of Money, Credit and Banking 16, 344-351. Lorie, J. H., and V...