Naslov
Accounting Determinants of Credit Ratings

Autori
Roje, Gorana

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Hrvatska na putu u Europsku uniju

Urednik/ci
Teodorović, Ivan

Izdavač
Ekonomski institut Zagreb

Grad
Zagreb

Godina
2004

Raspon stranica
520-539

ISBN
953-6030-28-4

Ključne riječi
credit rating, accounting determinants

Sažetak
This paper tests the model of accounting determinants that predict long-term credit ratings. Specifically, it examines the relative importance of various accounting variables through their impacts on credit ratings, as well as the differences in various credit determinants across industries. The model appears to be suitable for predicting the long-term S&P credit ratings. Although the model is additionally simplified, the predictions remain almost as good as for the original model. The analysis of empirical data points out the distinctive differences between industries as far as the credit rating determinants are concerned.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA