单选题 An analyst does research about yield spread. With respect to yield spread on corporate bonds, which of the following statements is least accurate?
A. The size of a bond issue is a factor in the determination of yield spreads.
B. Different sectors in the bond market require different spreads over Treasuries.
C. A bond with an embedded put option would require a wider spread than an otherwise comparable option-free bond.

【正确答案】 C
【答案解析】[解析] 债券的发行规模影响其流动性,从而会影响债券的收益率溢价,所以选项A正确。不同行业的风险不同,对于债券的收益率溢价也有不同的要求,所以选项B也是正确的。含有可回售权利的债券相对不含权的债券,对于投资者更有利,所以收益率溢价应该减小,而不是扩大。