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Published in 2019 at "Review of Accounting Studies"
DOI: 10.1007/s11142-019-09496-x
Abstract: Research documents that managers, on average, withhold bad news and emphasize good news in their public disclosures. We ask whether the same is true in their private communications with credit rating agencies. We study how…
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Keywords:
news;
credit;
information;
rating agencies ... See more keywords