Credit ratings 4 credit rating 3 Cost of debt 2 Credit rating 2 Credit score 2 Bad payment fail prediction cost 1 Bad payments coverage 1 Banks 1 Building payment predicting models 1 Business groups 1 Capital markets & securities law & regulation 1 Consolidation 1 Contracting 1 Corporate governance 1 Corporate governance statement 1 Covenants 1 Credit default swaps 1 Credit rating agencies 1 Credit rating transitions 1 Credit risk 1 Credit spread 1 Credit spreads 1 Default 1 Default prediction 1 Design science methodology 1 Finance 1 Financial distress 1 Financial firms 1 Financial ratios 1 Financial regulations 1