Keywords: Minus specification
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Journal Articles
Pacific Accounting Review (2025) 37 (5): 762–786.
Published: 23 June 2025
...Li Sun Purpose This study aims to examine the relation between firms nearing a broad bond rating change (a rating that includes a plus or minus specification) and their use of non-GAAP earnings reporting. Design/methodology/approach This study uses regression analysis to examine this relation...

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