default risk
The likelihood that a corporation or government bond issuer will fail to repay its debts. Bond ratings from services such as Standard and Poor's, Moody's Investors Service, and Fitch ratings provide investors with a means of evaluating the issuer's creditworthiness and by extension the default risk for a given bond.
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American Municipal Bond Assurance Corporation (AMBAC)
AAA rating
BB rating
CCC rating
AA rating
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Accounting Principles Board (APB)
nonproductive capacity
root cause analysis
profit planning
Class B shares