The present paper develops a methodology for establishing the credit rating of a non-financial company using a panel data from the period 2011 - 2013 for the non-financial companies included in Dow Jones Industrial Average index. The methodology consists in determining the extremities of the intervals for each of the five quantitative indicators of the debtor non-financial company using quartiles analysis, establishing the qualitative indicators, setting the scores for each indicator and determining the credit rating category for the debtor non-financial company that apply for a loan from a bank. Finally, it is presented a classification of the non-financial companies included in Dow Jones Industrial Average index, for the period 2011 - 2013, based on the credit rating methodology obtained.
Credit rating, evaluation of the corporate debtor, Dow Jones Industrial Average, quartiles, panel data
