Uday ChandraNandkumar Nayar2016-01-142016-03-302016-01-142016-03-301998-10-01Chandra, U., & Nayar, N. (1998). The Information Content of Commercial Paper Rating Downgrades: Further Evidence. Journal of Accounting, Auditing & Finance, 13(4), 417-435. doi: 10.1177/0148558x9801300403http://hdl.handle.net/11244/24987Nayar received financial support from the Noble Foundation, and the Cooksey and Laird Programs. Both authors also thank the University of Oklahoma Research Council for other financial assistance. Comments from William Kross, Byung Ro, Mike Rozeff, Gregory Waymire, and participants at the University of Oklahoma Accounting and Finance Joint Workshop are appreciated. Eli Bartov (referee) helped to focus and strengthen the paper considerably. Stephanie Farewell, Giri Iyer, Alex Lee, Lori Mason, Karen Nunez, and Scott Whisenant provided valuable research assistance. Address correspondence to the authors at Michael F. Price College of Business, Adams Hall, University of Oklahoma, Norman, OK 73019–0450, Tel: (405) 325–5591.en-USResearch Article10.1177/0148558x9801300403false