Moody’s Corporation is a privately held US company that conducts financial research and analysis on the activities of commercial and state-owned enterprises.
The company realizes the rating that bears its name: it is an index that measures the ability to repay the receivables received on the basis of a standardized scale divided between medium-term and long-term debts.
Moody’s, along with Standard & Poor’s, is one of the two largest rating agencies in the world. Its shareholder structure includes the US tycoon Warren Buffett, in the position of controlling shareholder.