Results 21 to 30 of about 19,771 (259)

Firm Credit Ratings and Financial Analyst Forecast Performance

open access: yesEconomic and Business Review, 2018
This study examines the relationship between firms’ credit ratings and financial analyst earnings forecast performance. We hypothesize and find that high firm credit ratings, which represent low task complexity and low solvency risk, are associated with
Nathan H. Jeppson   +2 more
doaj   +1 more source

Zjawisko inflacji credit ratingów – czy występują różnice w determinantach credit ratingów?

open access: yesStudia i Materiały, 2016
The aim of the paper was to verify the differences in the estimation of the factors affecting the banks’ credit ratings given the same issuers by two different rating agencies.
Patrycja Chodnicka-Jaworska
doaj   +1 more source

Tax credit rating and corporate innovation decisions

open access: yesChina Journal of Accounting Research, 2022
The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars.
Xuehang Yu, Junxiong Fang
doaj   +1 more source

Koszt długu a rating kredytowy krajów

open access: yesProblemy Zarządzania, 2015
The aim of this publication was to analyze the impact of the countires’ credit ratings at the cost of capital. The article was carried out the analysis and review of the existing world literature on the above subject.
Patrycja Chodnicka-Jaworska   +1 more
doaj   +1 more source

Corporate Governance, Shariah Governance, and Credit Rating: A Cross-Country Analysis from Asian Islamic Banks

open access: yesJournal of Open Innovation: Technology, Market and Complexity, 2020
This study aimed to investigate the association between corporate governance characteristics, shariah governance characteristics, and the credit rating of Asian Islamic banks. To do so, we collected data from 22 banks during the 2006–2018 period.
Muhammad Mansoor   +5 more
doaj   +1 more source

أثر جودة الإفصاح المحاسبي على التصنيف الائتماني للشرکات: دراسة تطبيقية على الشرکات المدرجة في سوق الأوراق المالية المصري [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2020
ملخص البحث استهدفت هذه الدراسة دراسة أثر جودة الإفصاح المحاسبي على التصنيف الائتماني للشرکاتالمدرجة في سوق الأوراق المالية المصري. وتم اشتقاق فرض رئيسي للبحث في صورته البديلة على النحو التالي: تؤثر جودة الإفصاح المحاسبي تأثيراً معنوياً موجباً على ...
أسامة مجدي فؤاد محمد أبوالعلا
doaj   +1 more source

Impact of the COVID-19 outbreak on credit ratings: Application of the through-the-cycle approach [PDF]

open access: yesRevista Contabilidade & Finanças
The objective of this study was to analyze how the COVID-19 crisis has affected the determinants and predictability of the domestic credit rating issued by Fitch Ratings in Argentina.
Dante Domingo Terreno   +1 more
doaj   +1 more source

Opening a New Era with Machine Learning in Financial Services? Forecasting Corporate Credit Ratings Based on Annual Financial Statements

open access: yesInternational Journal of Financial Studies, 2023
Corporate credit ratings provide multiple strategic, financial, and managerial benefits for decision-makers. Therefore, it is essential to have accurate and up-to-date ratings to continuously monitor companies’ financial situations when making financial ...
Mustafa Pamuk, Matthias Schumann
doaj   +1 more source

IMPACT OF CREDIT RATINGS ON STOCK RETURNS

open access: yesBuletin Ekonomi Moneter dan Perbankan, 2019
This study investigates whether a change in credit ratings lead to a change in daily excess stock returns. The sample includes daily stock price data for US firms listed on the Standard & Poor’s 500 from January 2006 to December 2015. Firms’ excess stock
Krishna Reddy   +2 more
doaj   +1 more source

Real Activities Earnings Management And Credit Ratings [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2018
The purpose of this research is to examine the relationship between real activities earnings management and credit ratings in a sample of 76 firms listed in Tehran stock exchange during 2008 to 2014. Considering the absence of international credit rating
saber sheri   +2 more
doaj   +1 more source

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