U.S. public finance issuers are a varied group, but the management practices of the strongest borrowers show some distinct commonalities, says a report entitled "The Top 10 Management Characteristics Of Highly Rated U.S. Public Finance Issuers," published today by Standard & Poor's Ratings Services.

In the report, Standard & Poor's notes that its view of management factors, administrative characteristics, and other structural issues facing a government entity might be an overriding factor in a rating outcome.

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