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Discussion of 'Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes'
Credit ratings and taxes book-tax differences ratings changes
2011/8/26
The article reviews the paper in the current issue entitled "Credit ratings and taxes: The effect of book-tax differences on ratings changes" by B. Ayers, S. Laplante, and S. McGuire.
Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes
credit analysts book and taxable income
2011/8/22
This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be...