Mostacatto, Bianca Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;
http://ssrn.com/abstract=2120395 (Any fulltext)
Mostacatto, B. (2012). Eliminating Regulatory Reliance on Credit Ratings: Restoring the Strength of Reputational Concerns. Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2012-07.