Final answer:
Adding more variables to the financial position, such as accounts receivable, can impact the rating and shift it one way or the other.
Step-by-step explanation:
Adding more variables to the financial position, such as accounts receivable, can impact the rating and shift it one way or the other. For example, increasing accounts receivable may indicate that the company is extending credit to customers, which can lead to higher sales but also higher risk of bad debts. This may result in a lower rating as it indicates potential financial instability.
On the other hand, decreasing accounts receivable may indicate that the company is collecting payments from customers efficiently, which can improve its liquidity and reduce the risk of bad debts. This may lead to a higher rating as it reflects financial stability.
It's important to note that the impact on the rating will depend on various factors and the overall financial position of the company.