- Articles
- Articles
- Working Papers
"Conflicts of Interest in Subscriber-Paid Credit Ratings."
Bonsall, Samuel B., Jacquelyn Gillette, Gabriel Pundrich, and Eric C. So. Journal of Accounting and Economics. Forthcoming. SSRN."Debt Analyst Coverage of Private Firms."
Gillette, Jacquelyn. The Accounting Review Vol. 98, No. 6 (2023): 1-25."The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody’s Municipal Ratings."
Gillette, Jacquelyn, Delphine Samuels, and Frank Zhou. Journal of Accounting Research Vol. 58, No. 3 (2020): 693-739. SSRN Preprint."Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration."
Beatty, Anne, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber. Journal of Accounting Research Vol. 57, No. 2 (2019): 323-354.
"Pay for Praise: Do Rating Agencies Get Paid More When They Provide Higher Ratings? An Examination of the Consequences of the Recalibration of Municipal Debt."
Beatty, Anne, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber, Working Paper. April 2018."Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance versus Optimal Incompetence."
Gillette, Jacquelyn, Sudarshan Jayaraman, and Jerold L. Zimmerman, Working Paper. October 2017."The Role of Debt Analyst Reports for Firms in Financial Distress."
Gillette, Jacquelyn, MIT Sloan Working Paper 5376-17. Cambridge, MA: MIT Sloan School of Management, January 2017.