Post by arfanho7 on Feb 24, 2024 11:13:52 GMT 1
Download working paper http ssrn abstract Implied Materiality and Material Disclosures of Credit Ratings By Eccles Robert G. and Timothy Youmans ABSTRACT— on materiality in credit ratings will examine the materiality of credit ratings from an implied materiality and governance disclosure perspective. In the second paper we will explore the materiality of environmental social and governance ESG factors in credit ratings methodologies and introduce the concept of layered materiality.
In the third paper we will evaluate current and potential credit rating agency CRA business models based on our analysis in the previous papers and introduce the concept of institutionalized materiality. Starting with this paper and in the rest of the series we will also recommend how Egypt WhatsApp Number List the credit rating model can be enhanced in the coming years to help build more sustainable credit markets. This first paper is focused on the G governance component of ESG reporting. The governance matters we identify in this paper must be addressed before turning our attention to the broader set of ESG considerations in credit ratings.
Failure to put these important governance matters at the top of the credit ratings reform agenda would in our opinion undermine the efforts we will recommend in our second and third papers. Download working paper http ssrn abstract Is No News Perceived as Bad News An Experimental Investigation of Information Disclosure pdf By Jin Ginger Michael Luca and Daniel Martin ABSTRACT—A central prediction of information economics is that market forces can lead businesses to voluntarily provide information about the quality of their products yet little voluntary disclosure is observed in the field.
In the third paper we will evaluate current and potential credit rating agency CRA business models based on our analysis in the previous papers and introduce the concept of institutionalized materiality. Starting with this paper and in the rest of the series we will also recommend how Egypt WhatsApp Number List the credit rating model can be enhanced in the coming years to help build more sustainable credit markets. This first paper is focused on the G governance component of ESG reporting. The governance matters we identify in this paper must be addressed before turning our attention to the broader set of ESG considerations in credit ratings.
Failure to put these important governance matters at the top of the credit ratings reform agenda would in our opinion undermine the efforts we will recommend in our second and third papers. Download working paper http ssrn abstract Is No News Perceived as Bad News An Experimental Investigation of Information Disclosure pdf By Jin Ginger Michael Luca and Daniel Martin ABSTRACT—A central prediction of information economics is that market forces can lead businesses to voluntarily provide information about the quality of their products yet little voluntary disclosure is observed in the field.