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Which is NOT one of the criticisms of the Anti-Terrorism Act (ATA) cited by the authors?
Negative Covenants
Restrictions in loan agreements that prohibit certain actions by the borrower, intended to protect the interests of the lender.
Debt Covenants
Conditions imposed on borrowers by lenders as part of a loan agreement to protect the lender’s interests by restricting the borrower’s actions.
Earnings Target
A benchmark for financial performance set by a company, reflecting a goal for net income or earnings per share over a specific period.
Accounting Charge
An expense or cost recognized in a company's financial statements.
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