Mandatory audit firm rotation and Big4 effect on audit quality: Evidence from South Korea
In South Korea, due to concurrent financial scandals, Korean legislators implemented two
major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and …
major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and …
Do credit ratings influence the demand/supply of audit effort?
Purpose Firm management has an incentive to improve credit ratings to enjoy the
reputational and financial benefits associated with higher credit ratings. In this study, the …
reputational and financial benefits associated with higher credit ratings. In this study, the …
[HTML][HTML] Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies
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 …
credit score, and in voluntary settings, a company's choice of adopting IFRS can influence …
Does the productivity of labor influence credit risk? new evidence from South Korea
Using a sample of 1,666 Korean KRX listed firm observations, we find a positive relation
between the productivity of labor in period t and credit ratings in period t+ 1, suggesting that …
between the productivity of labor in period t and credit ratings in period t+ 1, suggesting that …
[PDF][PDF] Does earnings management influence credit rating changes in subsequent periods?: An analysis of KRX firms
D Mali, C Jong-Seo - Korea International Accounting Review, 2016 - shura.shu.ac.uk
There is a potential for firms to engage in earnings management to influence a credit change
(Ali and Zhang 2008; Jung et al. 2013; Alissa et al. 2013). However, Mali and Lim (2016) find …
(Ali and Zhang 2008; Jung et al. 2013; Alissa et al. 2013). However, Mali and Lim (2016) find …
Credit Scoring, Earnings Management, and Voluntary Adoption of IFRS
M Bertoni, V Pediroda - Toward Green, Inclusive, and Digital Growth, 2023 - arts.units.it
This study investigates the relationship between earnings management and credit scoring in
private companies. Earnings management can be defined as the manipulation of financial …
private companies. Earnings management can be defined as the manipulation of financial …
Predicting the relationship between corporate financial information and credit rating using deep learning
YS Kang, S Park - 대한경영학회지, 2018 - dbpia.co.kr
One of the best ways by which accounting information users reduce investment risks through
corporate information is to predict corporate credit ratings, exactly. Thus, this study would …
corporate information is to predict corporate credit ratings, exactly. Thus, this study would …