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The Association Between Municipal Accounting Information And Bond Rating Changes

Author

Listed:
  • COPELAND, RM
  • INGRAM, RW

Abstract

No abstract is available for this item.

Suggested Citation

  • Copeland, Rm & Ingram, Rw, 1982. "The Association Between Municipal Accounting Information And Bond Rating Changes," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 275-289.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:275-289
    DOI: http://hdl.handle.net/10.2307/2490740
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    Citations

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    Cited by:

    1. Duane B. Kennedy, 1992. "Classification techniques in accounting research: Empirical evidence of comparative performance," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 419-442, March.
    2. Akim A. Tairou, 1997. "Phenomenology of financial vulnerability in French municipalities of 2,000 to 10,000 inhabitants," Public Economics 9705002, University Library of Munich, Germany.
    3. Jacquelyn R. Gillette & Delphine Samuels & Frank S. Zhou, 2020. "The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 693-739, June.
    4. Yulianti Abbas, 2022. "Financial statement timeliness and bond‐price dispersion in the municipal market," Public Budgeting & Finance, Wiley Blackwell, vol. 42(1), pages 66-97, March.
    5. Trang Hoang, 2023. "Public Pension Reform and Credit Quality of State Governments," Public Finance Review, , vol. 51(3), pages 368-431, May.
    6. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.
    7. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    8. Robert A. Greer, 2016. "Local Government Risk Assessment: The Effect of Government Type on Credit Rating Decisions in Texas," Public Budgeting & Finance, Wiley Blackwell, vol. 36(2), pages 70-90, June.
    9. Stephanie F. Cheng, 2021. "The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(2), pages 529-574, May.

    More about this item

    Keywords

    Credit ratings; Municipal bonds; Financial reporting; Predictive ability;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • H4 - Public Economics - - Publicly Provided Goods

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