Department

Economics, Finance and Quantitative Analysis

Document Type

Article

Publication Date

Summer 1990

Abstract

This paper compares and contrasts financial strength ratings assigned by Value Line, Standard and Poor's, and Moody's. All of these rating agencies use modified ratings. When modifiers are considered, these agencies agree between 85 to 97 percent of the time. A model using stock market information as well as liquidity, leverage, activity and profitability ratios is presented. Cronbach's alpha, a measure of reliability, is calculated for each rating class, and the entire data set.

Journal Title

Central Business Review

Issue

2

First Page

17

Last Page

20

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