https://dx.doi.org/10.1016/j.jbankfin.2024.107122">
 

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study revisits the existing evidence of a downward trend in credit rating standards indicating that CRAs have become more conservative over time. We find that the time-series variation in the proxy for rating standards is mostly driven by the market-based variables in the model, specifically market capitalization and idiosyncratic volatility. We examine an alternative specification of the model, incorporating risk characteristics of rated firms relative to those of the average firm in the economy, and find it to have a higher explanatory power. Most importantly, we find little evidence of increased conservatism over time, in contrast to prior studies.

Department

Accounting and Finance

Publication Date

3-10-2024

Journal Title

Journal of Banking & Finance

Publisher

Elsevier BV

Digital Object Identifier (DOI)

https://dx.doi.org/10.1016/j.jbankfin.2024.107122

Document Type

Article

Rights

© 2024 The Authors.

Comments

This is an open access article published by Elsevier BV in Journal of Banking & Finance in 2024, available online: https://dx.doi.org/10.1016/j.jbankfin.2024.107122

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