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| Author: | Yu, F. |
| Title: | Accounting transparency and the term structure of credit spreads |
| Journal: | Journal of Financial Economics
2005 : JAN, VOL. 75:1, p. 53-84 |
| Index terms: | Bond yields Disclosure Financial reporting |
| Language: | eng |
| Abstract: | This article examines how the quality of a companys information disclosure can affect the term structure of its corporate bond yield spreads. The writer finds that companies with higher Association for Investment Management and Research disclosure rankings tend to have lower credit spreads. This spread seems to be especially large in short-term bonds. |
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