Pepa Kraft

Associate Professor

Accounting and Management Control

Pepa Kraft's research focuses on the role of accounting in credit markets, credit rating agencies, off-balance sheet financing and disclosure issues in financial reporting.

kraft@hec.fr

Latest articles

Accounting

March 27th, 2023

How The Market Power of Credit Rating Agencies Influences the Ratings they Publish

Global credit rating agencies (CRAs) play an important role in economic growth or decline. Generous credit ratings may allow businesses to take on too...

By Pepa Kraft

Accounting

October 14th, 2019

Can we Trust Credit Rating Agencies to Detect Accounting Fraud?

Do credit rating agencies detect accounting fraud? Pepa Kraft of HEC Paris, with Allen Huang and Shiheng Wang of Hong Kong University of Science and...

By Pepa Kraft

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Pepa Kraft

Latest articles

How The Market Power of Credit Rating Agencies Influences the Ratings they Publish

Can we Trust Credit Rating Agencies to Detect Accounting Fraud?

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