Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes*

Author:

AYERS BENJAMIN C.,LAPLANTE STACIE KELLEY,MCGUIRE SEAN T.

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference67 articles.

1. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;Accounting Review,2002

2. Discretionary accruals and earnings management: An analysis of pseudo earnings targets;Ayers;Accounting Review,2006

3. Taxable income as a performance measure: The effects of tax planning and earnings quality;Ayers;Contemporary Accounting Research,2009

4. Ayers , B. S. K. Laplante O. Z. Li 2008 Investor trading and book-tax differences University of Georgia and University of Arizona

5. The declining credit quality of U.S. corporate debt: Myth or reality?;Blume;Journal of Finance,1998

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