Tightening credit standards: the role of accounting quality

155 citations recorded by the source corpus.

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Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…al. (1997), Francis and Schipper (1999), Brown et al. (1999), Francis et al. (2002b), Landsman and Maydew (2002), Core et al. (2003), Ryan and Zarowin (2003), Dontoh et al. (2004), Beaver et al. (2005), Kim and Kross (2005), Collins et al. (2007), Jorion et al. (2007), and Dichev and Tang (2008).”
Credit Rating Agencies in Capital Markets: A Review of Research Evidence on Selected Criticisms of the Agencies (2007, unknown): “See Blume, Lim, and MacKinlay (1998) and Jorion, Shi, and Zhang (2007) for evidence on 47.”
Why Do Firms Use High Discount Rates (2016, methodology): “We then convert these scores in credit ratings based on the estimated values from the ordered probit regression in Jorion et al. (2009). The sample firms’ credit ratings range from AAA to CC.”
A Review of the Value Relevance Literature (2009, background): “Jorion, Shi and Zhang [142] also find that accounting information has lost value relevance over time.”