Accountancy

Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/214

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    Unveiling the impact of foreign competition on the bond market: Insights from S&P debt ratings
    (Elesvier, 2024) Lasantha, Ruwan; Tawiah, Vincent; Atif, Muhammad; Puwanenthiren, Prem; Nadarajah, Sivathaasan
    This study investigates the influence of foreign competition on U.S. firms’ debt ratings. The findings reveal a significant downgrade in ratings with increased foreign competition, in particular affecting firms with prospector strategies, low organizational capital, high information asymmetry, weak governance, and reshaping creditworthiness assessment.