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.
Earnings Smoothing Activities of Firms to Manage Credit Ratings*
Version of Record online: 25 SEP 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 2, pages 645–676, Summer 2013 (June)
How to Cite
Jung, B., Soderstrom, N. and Yang, Y. S. (2013), Earnings Smoothing Activities of Firms to Manage Credit Ratings. Contemporary Accounting Research, 30: 645–676. doi: 10.1111/j.1911-3846.2012.01170.x
- Issue online: 13 JUN 2013
- Version of Record online: 25 SEP 2012
- Accepted manuscript online: 19 MAR 2012 08:01AM EST
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