Reference health

The Moderating Effect of Disclosure Quality on Changes in the Cost of Debt: Evidence from Municipal Credit Rating Downgrades

https://doi.org/10.2139/ssrn.3002674
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38/38 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

15 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 38 checked references that resolve
resolves10.2308/accr.2008.83.3.565
Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues
resolves10.1016/j.jacceco.2013.08.003
Accounting restatements, governance and municipal debt financing
resolves10.1111/jofi.12180
Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
resolves10.1111/1475-679X.12031
The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
resolves10.1016/j.jacceco.2003.10.003
Incentives versus standards: properties of accounting income in four East Asian countries
resolves10.2307/2330758
Differential Information and Security Market Equilibrium
resolves10.1111/1475-679X.12263
Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration
resolves10.2307/2490070
The Information Content of Annual Earnings Announcements
resolves10.1007/s11142-018-9454-2
Opportunistic financial reporting around municipal bond issues
resolves10.1016/0165-4101(94)90026-4
Environmental disclosures, regulatory costs, and changes in firm value
resolves10.2308/ogna-51726
Infrastructure Asset Reporting and Pricing Uncertainty in the Municipal Bond Market
resolves10.1016/j.jacceco.2008.11.001
An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility
resolves10.1016/j.jacceco.2013.10.007
Mandatory IFRS reporting and changes in enforcement
resolves10.1093/rfs/hhx094
Credit Ratings and the Cost of Municipal Financing
resolves10.1016/j.jacceco.2016.04.004
Voluntary disclosure incentives: Evidence from the municipal bond market
resolves10.1016/j.jacceco.2017.11.002
When knowledge is power: Evidence from the municipal bond market
resolves10.1111/j.1475-679X.2008.00306.x
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
resolves10.1016/j.jacceco.2015.12.001
The usefulness of historical accounting reports
resolves10.1111/j.1475-679X.2009.00333.x
Initial Evidence on the Role of Accounting Earnings in the Bond Market
resolves10.1016/j.jfineco.2018.10.009
Municipal borrowing costs and state policies for distressed municipalities
resolves10.1111/1475-679X.12307
The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings
resolves10.1016/j.jaccpubpol.2003.11.002
The effects of GAAP regulation and bond market interaction on local government disclosure
resolves10.1111/1475-679X.12338
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
resolves10.1111/jbfa.12244
The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
resolves10.2307/2491114
The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market
resolves10.1016/j.jue.2011.08.001
Residential land use regulation and the US housing price cycle between 2000 and 2009
resolves10.1111/j.1540-6261.1986.tb02531.x
A Theory of Trading Volume
resolves10.1111/j.1475-679X.2012.00447.x
The Influence of Elections on the Accounting Choices of Governmental Entities
resolves10.2307/2491051
Trading Volume and Price Reactions to Public Announcements
resolves10.2308/HORIZONS-18-158
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
resolves10.1016/S0378-4266(01)00228-X
Analyzing rating transitions and rating drift with continuous observations
resolves10.1111/1475-679X.00112
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
resolves10.1007/s11142-007-9041-4
Rewriting earnings history
resolves10.1007/s11142-011-9147-6
Credit markets and financial information
resolves10.2308/accr.2007.82.1.205
GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance
resolves10.1016/j.jaccpubpol.2005.11.001
Information transparency and pricing in the municipal bond secondary market
resolves10.1007/s11142-011-9155-6
The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis
resolves10.2307/2490636
The Municipal Accounting Maze: An Analysis of Political Incentives
The 15 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedThe Information Content of Annual Earnings Releases: A Trading Volume Approach
no DOI — not checkedEnvironmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster
no DOI — not checkedDisclosure and Competition for Capital
no DOI — not checkedref19
no DOI — not checkedref29
no DOI — not checkedThe Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach
no DOI — not checkedInformation Asymmetry, Information Precision, and the Cost of Capital
no DOI — not checkedref40
no DOI — not checkedThe Effect of Municipal Bond Rating Change Announcements on Seasoned Bond Prices
no DOI — not checkedref45
no DOI — not checkedref46
no DOI — not checkedref47
no DOI — not checkedStandard & Poor's
no DOI — not checkedref52
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