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기업 신용등급이 회계 보수주의에 미치는 영향

Author
차상권, 김동필
Journal Title
재무와 회계정보저널
Publication Year
2022
Summary

This study investigates the relationship between corporate credit ratings and accounting conservatism, finding that lower credit ratings are associated with stronger accounting conservatism. This suggests that firms with lower credit ratings utilize accounting conservatism to improve the quality of their accounting information, and this relationship is consistently observed in the bond market as well.

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