Which of the following statements about how various embedded options benefit the issuers or the bondholders is least accurate?()

Which of the following statements about how various embedded options benefit the issuers or the bondholders is least accurate？()

A.The accelerated sinking fund provision favors the issuers.

B.The conversion provision favors the bondholders.

C.The option-adjusted spread measures the spread, including the effect of the embedded option.

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