...Kun Yu; Priya Garg Purpose This study aims to investigate how credit rating agencies and banks, important credit market participants, incorporate corporate social responsibility (CSR)-related information in their assessment of firm’s creditworthiness. Design/methodology/approach The authors...

... Fortune 200 firms, this study includes both recognized and disclosed pension accounting measures (aggregated and disaggregated) in multivariate regression models. The investigation employs tests of relative and incremental value relevance in both equity and credit rating evaluation contexts. Findings...

... a better approach in corporate credit rating forecasts that uses large financial data sets. Originality/value This study brings out the effectiveness of non‐linear pattern learning models as compared to linear ones in forecasts of financial solvency. This goes on to further highlight the practical...