فهرست نشریات علمی دسترسی آزاد ایران

Knowledge about the credit status of the company helps users to make decisions with less risk. The ability and willingness to fulfill obligations indicates the credit status of companies, which is determined by the credit rating index. The company's credit rating shows an independent assessment of the company's ability to pay debts on time, and in fact, the main and appropriate task of credit rating is to help strengthen the efficiency and transparency of capital markets by reducing information asymmetry between borrowers and lenders. The purpose of the research is to develop credit rating scales for investment industry companies. In line with the above goal, the present study conducted interviews with experts and analysts according to the study of theoretical literature and the guidelines of Moody's rating agency and extracting the primary factors of credit rating of companies active in the investment industry, and using binomial and Friedman tests, the indicators The final credit ranking of pharmaceutical companies, prioritization and importance of these indicators were discussed.