Measuring the credit ratingof the hotel sector (analytical research on a sample of Iraqi banks for the period from 2006 to 2015)

Abstract

The main objective of this study is to measure the credit gradient of the hotel sector, as the use of the credit gradient indicator in companies is very important because of its prominent role in showing the company’s position in general. In the investment process, because whenever the degree of credit gradation is high, this prompts investors to visit the demand for their assets, which leads to a rise in the stock prices of these companies, as if the company is stable, this basically indicates that there is a correct and studied policy followed by these companies, and then expressing Credit hierarchy through financial ratios, as this study was chosen in the Iraqi  Hotel sector, as the necessary financial information related to the activity of each of the two sample companies for the study, from 2006 to 2015, was obtained through the data available in the Iraqi market for securities. Finance for the purpose of testing the study’s hypotheses in (Microsoft Excel 2019).