Accepted by Joy Begley. The authors are grateful for comments from two anonymous reviewers and Joy Begley (the editor). We acknowledge helpful comments from Steven Balsam, Jochen Bigus, Henk ter Bogt, Brian Cadman, Henri Dekker, Ingolf Dittmann, Tom Groot, Abe de Jong, Robert Kolb, Laurence van Lent, Hai Lu, Jeltje van der Meer-Kooistra, Jacco Wielhouwer, and Arjen van Witteloostuijn. We also thank participants at the 2009 Accounting Research Workshop at Bern, the 2009 Risk Management & Corporate Governance Conference at Chicago, the 2010 Management Accounting Section Research and Case Conference at Seattle, and the 2010 Management Accounting Research Symposium at Groningen. An earlier version of this paper benefited from conversation with Harry Chopra at Standard & Poor's. Part of this research was untaken while Yu Flora Kuang was a visiting scholar at Ross School of Business.
Credit Ratings and CEO Risk-Taking Incentives†
Version of Record online: 20 MAY 2013
Contemporary Accounting Research
Volume 30, Issue 4, pages 1524–1559, Winter 2013
How to Cite
Kuang, Y. F. and Qin, B. (2013), Credit Ratings and CEO Risk-Taking Incentives. Contemporary Accounting Research, 30: 1524–1559. doi: 10.1111/1911-3846.12005
- Issue online: 19 DEC 2013
- Version of Record online: 20 MAY 2013
- Accepted manuscript online: 27 SEP 2012 10:00PM EST
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