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

• 成果类型: Article
• 署名作者: Ayers, Benjamin C.; Laplante, Stacie Kelley; Mcguire, Sean T.
• 署名单位: University System of Georgia; University of Georgia; Texas A&M University System; Texas A&M University College Station
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2010.01011.x
• 发表日期: 2010
• 页码: 359-402
• 关键词: off-balance sheet; taxable income; earnings management; corporate-debt; Cash flows; accruals; QUALITY; FIRMS; cost; INFORMATION