THE ROLE OF CREDIT RATING AGENCIES IN PREDICTING FINANCIAL CORPORATE FRAUD: A LITERATURE REVIEW ON EFFECTIVENESS AND INVESTOR PERCEPTIONS.
DOI:
https://doi.org/10.65009/z7kgp942Keywords:
credibility, rating, corporate, investors, credit,,Abstract
The aim of this research paper is to critically analyse the contribution of credit
rating agencies in forecasting financial corporate fraud, analysing their efficiency and
investigating investor perceptions. Through the analysis of previous literature, the research
intends to establish areas of gaps in existing knowledge on how credit ratings relate to fraud
detection and whether these agencies can be relied upon as an investor tool. Lastly, the study
aims to offer inputs that can bring greater transparency, accountability, and trust to financial
markets.
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