Degos, Jean Guy; Hmiden, Oussama Ben; Henchiri, Jamel E. - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 88-106
Credit rating agencies (CRA) are qualified as 'auxiliaries of the financial information' by all the investors. Ratings are the results of a methodology used by CRA. Within the framework of a demystification of the method of work of agencies, the objective of this paper is to identify the...