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In Their Study of Operating Leases,Lim,Mann,and Mihov Found That Use

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In their study of operating leases,Lim,Mann,and Mihov found that use of more operating leases led to agencies assigning companies lower credit ratings.These ratings and the use of operating leases led to higher required yields on new public bond issuances.


Definitions:

Null Hypothesis

A hypothesis that there is no significant difference or effect, often set as a default stance to be tested against an alternative hypothesis.

Chi-square Statistic

A value used to assess how well observed frequencies match expected frequencies, important in evaluating categorical data relationships.

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A term referring to people who are citizens of Puerto Rico or those of Puerto Rican descent.

Two-Way Tables

Two-way tables categorize data into two dimensions, helping to analyze the relationship between two categorical variables.

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