Measuring the credit rating of the insurance sector (an analytical study of a sample of Iraqi companies for the period from 2006 to 2015

Abstract

This study aimed to address the measurement of the credit gradient of insurance sector, as this effect is evident through the extent of the use of credit gradation in companies, as it is a reflection of the company’s overall position. Efficiency in the investment process, because whenever the degree of credit gradation is high, this prompts investors to visit the demand for its assets, which leads to a rise in the prices of these companies’ shares, just as if the company is stable, this basically indicates that there is a correct and deliberate policy followed by these companies, The credit gradation was expressed through financial ratios, as this study was chosen in the Iraqi insurance sector, as the necessary financial information related to the activity of each of the two sample companies of the study was obtained for the period from 2006 to 2015, through the data available in Iraq Stock Exchange for the purpose of testing the hypotheses of the study using( Microsoft Excel 2019 ).