Financial statement comparability and credit risk

By Seil Kim, Pepa Kraft, Stephen G. Ryan. Review of accounting studies, 2013

262 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2b8487d5b48594077cdec7ca114fdf0b04187e6d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Sarah Qian Wang
2. Patrick Augustin
3. Marti G. Subrahmanyam
4. Byungcherl Charlie Sohn
5. D. Tang

In Finance

1. Sarah Qian Wang
2. Patrick Augustin
3. Marti G. Subrahmanyam
4. Byungcherl Charlie Sohn
5. D. Tang

In Strategy and Management

1. Marti G. Subrahmanyam
2. Byungcherl Charlie Sohn
3. D. Tang

Citations in the corpus

• Credit Default Swaps: A Survey (2014, background): “1Other early works on CDS pricing that are directly related to this approach include Lando (2004) and Hull and White (2000).”
• Financial Statement Comparability and Expected Crash Risk (2016, unknown): “Kim et al. (2013) argue that higher comparability facilitates more standardized or otherwise less judgmental calculations of accounting information for users, especially for firms with comparable peers.”
• The effect of accounting comparability on the accrual-based and real earnings management (2016, background): “Kim et al. (2013) develop a financial statement comparability measure based on the variability of Moody’s adjustments to reported earnings for the purpose of credit rating.”