Business Analysis and Valuation

By Paul M. Healy, K. Palepu, Victor L. Bernard. 2010

168 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/630bf8adb412931ffc8177237ab98858c9fdddb6

How researchers see this paper

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

1. Daniel W. Collins
2. Paul Hribar
3. Sean T. McGuire
4. Benjamin C. Ayers
5. Xiaoli Tian
6. Stacie Kelley Laplante
7. Patricia M. Dechow
8. Ray Ball

Citations in the corpus

• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes (2008, background): “Changes in credit ratings have significant consequences to firms because credit ratings are often used in financial contracts. For example, Kisgen (2006) notes that a downgrade in Enron’s credit rating triggered $3.”
• Cash flow asymmetry: Causes and implications for conditional conservatism research $ (2014, background): “therefore, are more indicative of changes in firm value in both good news and bad news environments (Bushman et al., 2011; Lundholm and Sloan, 2007; Healy and Palepu, 2009).”