Explaining the credit rating model in the investment industry

The purpose of this research is to study the explanation of the credit rating pattern in companies accepted in the investment industry of Tehran Stock Exchange. For this purpose, relevant information was extracted from the financial statements of the companies listed on the stock exchange. The research period was considered from 1390 to 1400. For statistical analysis, regression estimation with panel data was used. The results of the first hypothesis test of the research show that the variables of presence in foreign exchange industries, ratio of operating cash flow to debt, ratio of operating profit to interest expense, company size, financial leverage, current ratio, cash ratio have a significant effect on credit rating. have.