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Moody's

Moody's Investors Service is a leading credit rating agency that assesses the creditworthiness of borrowers. Changes in the credit ratings it assigns to corporate or sovereign bonds are widely watched in the capital markets and can affect a company's or a country's borrowing costs.

See: Standard & Poor's, Fitch

http://www.moodys.com/

http://www.sec.gov/news/studies/2008/craexamination070808.pdf

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