Author(s): Sayadporvali alyar, Saeed Jabarzadeh Kankarloi, Saeed Jabarzadeh Kankarloi, Ahmed Jafarian.
Financing decisions play an important role in determining growth, investment and production strategies. Access to low financing costs is one of the economic feasibility obligations in the field of development, and credit plays an important role in obtaining financing. The purpose of this research is to examine the classification of indicators that determine the credit rating of companies in Iran. Rating agencies must pay attention to quantitative and qualitative factors to determine the credit rating. For this purpose, in this research, first, the credit rating literature was examined and the indicators defining the credit rating were extracted in two parts, qualitative and quantitative indicators. Then the opinion of the experts was collected using questionnaires and interviews. Binomial test was used to test the research hypotheses, which takes into account the importance of each of the indicators in determining the credit category, and the Friedman test was used for the superiority of the indicators. The result of the research shows that10indicators are the most important indicators that determine the credit rating of companies