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pro vyhledávání: '"Jacquelyn Gillette"'
Publikováno v:
SSRN
This paper examines how credit rating levels affect municipal debt issuers’ disclosure decisions. Using exogenous upgrades in credit rating levels caused by the recalibration of Moody's municipal ratings scale in 2010, we find that upgraded municip
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d356220c3bc76b87a98023655f6cedce
https://doi.org/10.1111/1475-679x.12307
https://doi.org/10.1111/1475-679x.12307
Publikováno v:
SSRN Electronic Journal.
We develop a database of the characteristics of the financial reporting function for all 482 California cities from 2013 to 2018, including the name and title of the individual who prepares the financial statements and the resources devoted to admini
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e80846215ba2faa942b5abb874f2b225
https://doi.org/10.2139/ssrn.3801262
https://doi.org/10.2139/ssrn.3801262
Publikováno v:
SSRN Electronic Journal.
We provide the first evidence of systematic bias among an emerging type of credit rating agency that relies on subscriptions from institutional clients as its primary source of revenue. Using data on Egan-Jones (EJR) ratings, a subscriber-paid rating
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::592c6f079f9cd5532066e06e0a41d719
https://doi.org/10.2139/ssrn.3931024
https://doi.org/10.2139/ssrn.3931024
Autor:
Jacquelyn Gillette
Publikováno v:
SSRN Electronic Journal.
This study examines how the information provided to equity market participants shapes the information role of debt analysts in public debt markets. The corporate bond market is comprised of companies with publicly-traded equity (“public firms”) a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e047289fc1e497c5331e711f87be8b23
https://doi.org/10.2139/ssrn.3570179
https://doi.org/10.2139/ssrn.3570179
Autor:
Jacquelyn Gillette, Gabriel Pundrich
Publikováno v:
SSRN Electronic Journal.
We examine whether grammatical violations (GVs) in annual financial reports (10-Ks) provide a timely signal of financial reporting quality. To the extent that GVs capture the time, effort, and resources devoted to the preparation of financial filings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d06a44d91cfdfbd50e6976abf9eaa2d
https://doi.org/10.2139/ssrn.3496434
https://doi.org/10.2139/ssrn.3496434
Publikováno v:
SSRN
© University of Chicago on behalf of the Accounting Research Center, 2019 We ask whether credit rating agencies receive higher fees and gain greater market share when they provide more favorable ratings. To investigate this question, we use the 2010
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cc581958f3225bd867c56b9e35f1b12b
https://hdl.handle.net/1721.1/136534
https://hdl.handle.net/1721.1/136534
Publikováno v:
SSRN Electronic Journal.
This paper examines how credit rating levels affect municipal debt issuers’ disclosure decisions. Using exogenous upgrades in credit rating levels caused by the recalibration of Moody’s municipal ratings scale in 2010, we find that upgraded munic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3de64b75ffbc3ea0fbab9e6069df1216
https://doi.org/10.2139/ssrn.3153143
https://doi.org/10.2139/ssrn.3153143
Publikováno v:
SSRN Electronic Journal.
We ask whether credit rating agencies receive higher fees and gain greater market share when they provide more favorable ratings. To investigate this question, we use the 2010 rating scale recalibration by Moody's and Fitch, which increased ratings a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::987ddf962acdb1f8f7506a7d84e24d2c
https://doi.org/10.2139/ssrn.3070712
https://doi.org/10.2139/ssrn.3070712
Publikováno v:
SSRN Electronic Journal.
Despite acknowledgement in the literature that low quality earnings (i.e., those that are subsequently restated) arise not only from managerial malfeasance but also underlying differences in firm fundamentals, many studies focus on the former and rel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::38973b0e8089ac37c16f225c99a883dd
https://doi.org/10.2139/ssrn.3055343
https://doi.org/10.2139/ssrn.3055343
Autor:
Jacquelyn Gillette
Publikováno v:
SSRN Electronic Journal.
I examine the role of sell-side debt analyst reports in the corporate bond market for financially distressed firms. Debt analysts are not subject to the same conflict-of-interest regulations as equity analysts, and for this reason it is an open quest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eecb144ce0431fb101483e7bc8c2d4b5
https://doi.org/10.2139/ssrn.2827808
https://doi.org/10.2139/ssrn.2827808