Brand capital and credit ratings

Mostafa Monzur Hasana* & Grantley Taylorba Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australiab School of Accounting, Curtin University, Perth, AustraliaMostafa M. Hasan is an Associate Professor in the Department of Accounting and Corporate Governance at Macquarie University, Sydney. His research focuses on the intersection of accounting and financial economics. His broad research interests include corporate governance, corporate finance, corporate sustainability, and corporate disclosure. His publications have appeared in Management Science, Journal of Corporate Finance, Journal of Banking and Finance, European Accounting Review, Corporate Governance: An International Review, Business & Society, Accounting and Business Research, International Review of Financial Analysis, International Review of Economics and Finance, Australian Journal of Management, Journal of Contemporary Accounting and Economics, and Accounting and Finance. Mostafa Hasan also serves as an ad hoc reviewer for many journals.Professor Grantley Taylor holds a Bachelor of Science (honours) from the University of Adelaide, a Bachelor of Economics from University of New England and a PhD in accounting from Curtin University. From 1990 to 2003, he worked in the mining industry where he was in charge of multi-million dollar exploration and advanced resource projects. From 2003 to 2006, he worked in the Energy and Resources sector at the Australian Taxation Office. In 2006, he joined Curtin University where he conducts research in the areas of international tax avoidance, sustainability, governance, and capital markets. He is currently co-discipline lead in accounting. He has recently published in Journal of Corporate Finance, Review of Accounting Studies and has a recent acceptance in Management Science.