R. A. Haugen, A. L. Stroyny, D. W. Wichern, Rate Regulation, Capital Structure, and the Sharing of Interest Rate Risk in the Electric Utility Industry, The Journal of Finance, Vol. 33, No. 3, Papers and Proceedings of the Thirty-Sixth Annual Meeting American Finance Association, New York City December 28-30, 1977 (Jun., 1978), pp. 707-721