The Bond Refunding Decision

Abstract

with reasonable certainty. Nevertheless, it is a decision about which there has been a great deal of confusion and misleading recommendations. This article is concerned with the question of whether or not to refund. Here we assume that refunding in the future will be less desirable than refunding now. Implicitly the possibility of future refunding is not considered. There are several articles that have stressed the importance of considering whether it is more desirable to wait and refund in

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