SLBTSri Lanka Buddhist Temple (Kuala Lumpur, Malaysia)
SLBTSerious Late Bowel Toxicity
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4c) should also provide an easy route to assess the presence of the epoxy on the two failure surfaces, but there is significant carbon contamination (likely from the environment where the SLBT are performed) on the substrate control.
Nonetheless for all environments examined, the equilibrium uptake is less than 3 wt%, but more than 50% reduction in adhesion strength is observed from the SLBT. Combined with the XPS data, this suggests that the local environment near the buried epoxy-substrate interface may be significantly different from the environment of the bulk adhesive.
The primary objective of this paper is to test the null hypothesis of no wealth impact for bondholders of firms that execute a SLBT and a secondary objective is to test the hypothesis of non-negative gains for shareholders.
For the 14 firms reporting sales price we obtained total assets and calculated that the SLBT was on average 4.1% of total assets, a significant percentage.
The positive response indicates that bondholders do not experience a loss due to a wealth transfer but may benefit from the SLBT.
Since an exact announcement date is known for the firms involved in the SLBT, the average abnormal returns (AARs) for day -1, day 0, and day 1 are also calculated.
Twenty-one involved the sale leaseback of real estate, 7 SLBTs are associated with power plants, 5 are airplanes and satellites.
Of special interest is the motivation for firms involved in SLBTs. For the 6 firms that provided a rationale, only one indicated that proceeds would be used to repurchase common stock or to pay a special dividend to equity holders.
The sample consists of thirty three SLBTs by thirty two firms.