Metodologie di apprezzamento del rischio aziendale. Proposte di affinamento del modello di rating

The research intends to focus on the rating model widely used to evaluate the default risk of the companies, considering the economic consequences of this methodology. Moreover, the investigation based on predefined financial statement variables of the main food and beverage Italian companies, would propose an improvement and a refinement of the rating model through a greater weigh of the income indicators in the model itself.