Missing information and rating judgements: an AI approach Information Technology and Innovation Trends in Organizations

On a wake of Basel II Accord in 2004, banks and credit institutions can build internal rating systems for assigning rating judgements to firms. In Italy many firms are very small and not ever they have the disposability to give to banks detailed information about their balance-sheet accounts. The intend of this paper is to propose a simulation model for assigning rating judgements to these firms, using poor financial information.