{"title":"信用评级机构是政府会计信息的使用者吗？来自主权评级程序的证据","authors":"Claudio Columbano","doi":"10.1080/09540962.2024.2305677","DOIUrl":null,"url":null,"abstract":"Sovereign governments are regularly evaluated by credit rating agencies (CRAs) that perform an analysis of creditworthiness based on mostly public data. This article shows that the data used by CRA...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"4 1","pages":""},"PeriodicalIF":2.2000,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process\",\"authors\":\"Claudio Columbano\",\"doi\":\"10.1080/09540962.2024.2305677\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Sovereign governments are regularly evaluated by credit rating agencies (CRAs) that perform an analysis of creditworthiness based on mostly public data. This article shows that the data used by CRA...\",\"PeriodicalId\":47789,\"journal\":{\"name\":\"Public Money & Management\",\"volume\":\"4 1\",\"pages\":\"\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2024-01-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Money & Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09540962.2024.2305677\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Money & Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09540962.2024.2305677","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process
Sovereign governments are regularly evaluated by credit rating agencies (CRAs) that perform an analysis of creditworthiness based on mostly public data. This article shows that the data used by CRA...
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