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Regulation Fair Disclosure's Effect on the Information Content of Bond Rating Changes |
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| Authors: | Winnie P. H. Poon Dorla A. Evans |
| Affiliation: | 1. Department of Finance and Insurance, Lingnan University, , Tuen Mun, N.T., Hong Kong;2. Department of Accounting and Finance, College of Business Administration, The University of Alabama in Huntsville, , Huntsville, AL 35899, USA |
| Abstract: | |
| Keywords: | regulation fair disclosure bond rating agency information asymmetry information disclosure bond rating changes credit rating |