The accuracy of sovereign credit ratings renewed interest toward sovereign credit ratings in
the aftermath of the 2008 financial crisis. The controversy over the accuracies encouraged …

Making accurate predictions of corporate credit ratings is a crucial issue to both investors
and rating agencies. In this paper, we investigate the determinants of market implied credit …

This study examines the role of financing constraints in explaining outward foreign direct
investment (FDI) using unique firm-level panel data on Indian manufacturing during the …

Using unique Swedish disclosure data from 2007 to 2012, this paper reports three important
sets of findings with regard to the relationship between firms' voluntary disclosure, external …

Using a large panel of UK manufacturing firms over the period 2000–9, we consider how
firms responded during the most recent financial crisis, estimating models for export market …

As práticas de tax avoidance, em períodos normais e de turbulência, podem ser alternativas
viáveis a serem adotadas pelas empresas, especialmente as empresas com restrições …

Objetivou-se analisar se as empresas latino-americanas restritas financeiramente (RF), e
em períodos de crise financeira global, reduzem a Effective Tax Rate (ETR). A amostra foi …

신용평가기관의 신용등급은 신용위험의 측정 지표로서 그 유용성을 인정받기도 했으나 등급의
안정성을 추구하는 속성상 글로벌 금융위기, STX, 동양, 두산, 동부 등 재벌그룹의 부도와 …

This is the first comprehensive study to examine how market implied ratings (MIRs) perform
relative to credit ratings (CRs) with respect to timeliness, responsiveness and stability for the …

RESUMO O objetivo do estudo consistiu em investigar a influência dos indicadores
econômico-financeiros de curto prazo sobre o valor da empresa. A amostra foi composta …