Income smoothing through R&D management and credit ratings

Keyphrases

• Development Management 100%
• Research Management 100%
• Credit Rating 100%
• Income Smoothing 100%
• Firm Credit 16%
• Previous Literature 8%
• Accruals 8%
• Design Methodology 8%
• Relative Benefit 8%
• Smoothing Methods 8%
• Discretionary Accruals 8%
• Compustat 8%
• Firm Risk 8%
• Credit Rating Agencies 8%
• Creditworthiness 8%
• Merged Data 8%
• Ordered Probit Model 8%
• Financial Industry 8%
• Financial Statement Data 8%
• Credit Agencies 8%
• Utility Industry 8%

Economics, Econometrics and Finance

• Research and Development Management 100%
• Utility Industry 12%
• Probit Model 12%