id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-263	Schneider, Douglas K.; Dickins, Denise; McCarthy, Mark G.; O'Reilly, Dennis	Evidence of the Relationship Between Credit Ratings and Reporting Discontinued Operations	2021	13	.pdf	application/pdf	5432	262	51	The present study finds that the relationship between reported discontinued operations and credit ratings under SFAS No. 144 is significant; credit ratings reflect that at least some of discontinued operations were recurring. 82 Evidence of the Relationship Between Credit Ratings and Reporting Discontinued Operations Douglas K. Schneider, Ph.D. East Carolina University Denise Dickins, Ph.D. East Carolina University Mark G. McCarthy, Ph.D. East Carolina University Dennis O’Reilly, Ph.D. East Carolina University To test whether standard setters’ objective of improving the usefulness of the financial statements by enacting Accounting Standards Update (ASU) 2014-08 was achieved, this study compares the relationship between credit ratings and discontinued operations under Statement of Financial Accounting Standard (SFAS)	cache/abr-263.pdf	txt/abr-263.txt