Get access

Earnings Smoothing Activities of Firms to Manage Credit Ratings

Authors


  • Accepted by Michael Welker. We are grateful for comments from two anonymous reviewers; Sanjai Bhagat, Young-Soo Choi, Michael Clement, Katherine Gunny, Ross Jennings, Bjorn Jorgensen, Ghon Rhee, Steve Rock, Laura Starks, Michael Welker, and Han Yi; and workshop participants at Seoul National University, the University of Texas at Austin, the University of Arizona, the 2008 Korean Accounting Association Annual Meetings, the 2008 American Accounting Association Annual Meetings, and the 2009 Chinese Accounting Professors’ Association of North America Annual Research Conference.

Ancillary