000			01472nab a2200193 a 4500
999			_c199185 _d199185
003			OSt
005			20200226101951.0
008			191205s2018 xxubr|||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aAkins, Brian _9176574
245	2	0	_aFinancial reporting quality and uncertainty about credit risk among ratings agencies _cBrian Akins
300			_aPáginas 1 a la 22
520	3		_aThis study finds that better reporting quality is associated with less uncertainty about credit risk as captured by disagreement among the credit rating agencies. The results also show that reporting quality is more important in reducing uncertainty when debt market participants have less access to private information. To mitigate endogeneity concerns, I use the quasi-natural experiment induced by a change in accounting standards that improved reporting quality. Implementation of the standard led to less disagreement among the rating agencies. Overall, this study contributes to the literature on the impact of reporting quality on debt markets and intermediaries.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_9176357 _aReportes financieros _vPublicaciones seriadas
650	2	4	_947363 _aIncertidumbre (Economía) _vPublicaciones seriadas
773	0		_082265 _9379352 _aThe accounting review 2018 V.93 No.4 (Jul) _o0000002033259 _x0001-4826 (papel) _h23 páginas _nIncluye tablas, referencias bibliográficas y apéndices
942			_2ddc _cART