SBCPSSaint Bernard Club of Puget Sound (Puget Sound, WA)
SBCPSSt Brigid's Catholic Primary School (Gold Coast, Australia)
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With practice of SBCPs concept the doctrine of extraterritoriality would be practiced as per decided terms and conditions among the participating states in which case the laws of particular country could be applied outside the territory of the state with the permission of the host country.
For ease of interpretation, we either median-adjust (credit rating) or mean-adjust (Z-score, interest coverage ratio, and leverage) SBCP in the above equation.
Since we median- or mean-adjusted SBCP, and since the coefficients on Noncompliant x Post-SOX are not significant, these results further suggest that exogenously increasing board independence has a divergent effect on the cost of debt depending on whether the credit ratings (Z-scores, interest coverage ratios, leverage) are above or below their median (mean) value.