This exploratory study investigates research and development (R&D), specifically the
relationship between development costs capitalization and the credit ratings of R&D-active …

We investigate the relationship between book-tax differences (BTD) and three specific types
of risk, firm total risks, systematic risks, and idiosyncratic risks. In addition, we examine the …

Using 6,566 observations of bond credit ratings in China from 2010 to 2022, this paper
empirically finds that artificial intelligence (AI) adoption by firms improves bond credit ratings …

This paper examines how the corporate life cycle affects credit scoring. Previous empirical
studies have shown that the life cycle has an impact on financial policies, creditworthiness …

Using a sample of cross-listed and US firms, we examine whether firms' growth opportunities
are associated with discretionary accruals and/or real activities management. While existing …

Earnings management practices may be implemented to unduly improve the company's
credit score, and in voluntary settings, a company's choice of adopting IFRS can influence …

This study examines how excess cash drives earnings management and firm value in
China. Using a fixed effect panel regression on a sample of 12,629 observations covering …

Purpose This paper aims to examine the informational value of credit rating changes for
investors. The article analyses whether credit rating changes indicate the future financial …

Due to its nature, funding remains the main problem for listed small and mediumsized
enterprises (SMEs) globally. To overcome such a problem, there is a trend of using credit …

We examine whether firms manipulate their reported earnings after winning investment
project bids. China's adoption of the public-private partnership (PPP) provides a unique …