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Keywords: Split ratings
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (3): 464–487.
Published: 24 February 2022
... as having a lower rating from S&P. H4 tests whether the impact of having a split rating is the same in the pre- and post-recalibration period. Findings Tests suggest that before recalibration a higher S&P rating leads to significantly lower interest costs, but a lower S&P rating does...
