Financial statement comparability and credit risk S Kim, P Kraft, SG Ryan Review of Accounting Studies 18, 783-823, 2013 | 415 | 2013 |
Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads P Kraft The Accounting Review 90 (2), 641-674, 2015 | 226 | 2015 |
Do rating agencies cater? Evidence from rating-based contracts P Kraft Journal of Accounting and Economics 59 (2-3), 264-283, 2015 | 184 | 2015 |
Rating agency adjustments to GAAP financial statements and their effect on ratings and bond yields P Kraft Unpublished working paper, New York University, 2010 | 51 | 2010 |
Effect of mandatory IFRS adoption on accounting-based prediction models for CDS spreads P Kraft, WR Landsman, Z Shan European Accounting Review 30 (2), 223-250, 2021 | 36 | 2021 |
Market power and credit rating standards: Global evidence M Hung, P Kraft, S Wang, G Yu Journal of Accounting and Economics 73 (2-3), 101474, 2022 | 28 | 2022 |
Qualitative corporate disclosure and credit analysts’ soft rating adjustments Z Bozanic, P Kraft European Accounting Review, 2015 | 28 | 2015 |
Qualitative disclosure and credit analysts’ soft rating adjustments Z Bozanic, P Kraft, A Tillet European Accounting Review 32 (4), 779-807, 2023 | 18 | 2023 |
Do rating agencies behave defensively for higher risk issuers? SB Bonsall IV, K Koharki, P Kraft, KA Muller III, A Sikochi Management Science 69 (8), 4864-4887, 2023 | 12 | 2023 |
The impact of the contractual use of ratings on the rating process-Evidence from rating agency adjustments P Kraft Available at SSRN 1570776, 2010 | 11 | 2010 |
The usefulness of credit ratings for accounting fraud prediction AH Huang, P Kraft, S Wang The Accounting Review 98 (7), 347-376, 2023 | 9 | 2023 |
The intraday timing of rating changes P Kraft, Y Xie, L Zhou Journal of Corporate Finance 60, 101532, 2020 | 9 | 2020 |
The information spillover effect of earnings announcements in the credit market P Kraft, FP Vasvari, R Wittenberg-Moerman University of Chicago, 2011 | 6 | 2011 |
The role of accounting accruals in Chinese firms P Kraft China Accounting and Finance Review 16, 1-7, 2014 | 2 | 2014 |
The role of rating agencies and conflicts of interest: Evidence from rating agency adjustments P Kraft The University of Chicago, 2010 | 1 | 2010 |
Credit Rating Agencies and Accounting Fraud Detection A Huang, P Kraft, S Wang HEC Paris, 2019 | | 2019 |
Credit Rating Agencies and Accounting Frauds H Huang, P Kraft, S Wang | | 2018 |
ACCOUNTING WORKSHOP P Kraft | | 2016 |
The Timing of Rating Change Announcements P Kraft, Y Xie, L Zhou | | 2016 |
UNIVERSITY OF LAUSANNE/HEC P Kraft | | |