Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm
Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2021-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_41397_2dfb03f784c89e3355867e04871cb771.pdf |