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Keywords: Credit watch
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2017) 16 (3): 366–384.
Published: 14 August 2017
... during the Watchlist process and, if so, whether earnings management behavior appears to influence CRAs’ decisions. This study provides evidence consistent with earnings management surrounding credit watch placement. This study also provides evidence of whether CRAs adjust for the effects of earnings...
