Incipe denuo: The Effect of Restatements on Credit Rating and Credit Default Swap Price
This paper seeks to investigate the reaction of credit ratings and credit markets in response to accounting restatements. Accounting restatements can often be perceived as a precursor to fraudulent activity, which could lead to a more negative credit rating, or a heightened credit default swap (CDS)...
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Format: | Others |
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Scholarship @ Claremont
2013
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Online Access: | http://scholarship.claremont.edu/cmc_theses/801 http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=1761&context=cmc_theses |