A Re-examination of the Case for Accounting Separately for the Debt and Equity Features of Convertible Debt

Peter Casson · Journal of Business Finance &amp Accounting · 1998

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Type: article
Published: 1998-06-01
Cited by: 13
References: 0
DOI: https://doi.org/10.1111/1468-5957.00203
OpenAlex: https://openalex.org/W2161471732
Semantic Scholar: https://api.semanticscholar.org/CorpusID:154384436

Keywords

Convertible bond, Warrant, Equity (law), Bond, Business

References

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Cited by

Constructing representations of risk in regulatory networks: Accounting for financial instruments.David Borger — 2002
Why Do Firms Issue Convertible Bonds? Evidence from the FieldMing Dong, Marie Dutordoir, Chris Veld — 2013
Audit committees, non-audit services, and auditor reporting decisions prior to failureChloe Yu‐Hsuan Wu, Hwa‐Hsien Hsu, Jim Haslam — 2016
NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial InstrumentsHelen Bishop, Michael E. Bradbury, Tony van Zijl — 2005
Instrumentos financeiros de capital e dívida conforme o ifrs, USGAAP e BRGAAP: um estudo de caso da gerdau S.A.Rafael Borges Morch, Marco Amaral, Gisele De Souza Castro Vieira — 2009
Earnings Management and the Long‐Run Underperformance of Firms Following Convertible Bond OffersDe‐Wai Chou, C. Edward Wang, Sheng‐Syan Chen — 2009
New evidence on the pecking order hypothesis: the case of French convertible bondsRadu Burlacu — 2000
EARNINGS MANAGEMENT NO BRASIL: GRUPOS ESTRATÉGICOS COMO NOVA VARIÁVEL EXPLANATÓRIA EARNINGS MANAGEMENT IN BRAZIL: ESTRATEGIC GROUPS AS A NEW EXPLANATORY VARIABLEJosé Elias Feres de Almeida, Luiz Henrique Lima Faria, Fábio Moraes da Costa — 2009
The determinants of the accounting classification of convertible debt when managers have freedom of choiceHelen Bishop — 2005
Shades of Grey: Corporate Financing with Convertible BondsVrishali N. Bhat — 2015
Why Do Firms Really Issue Convertible Bonds? Evidence from the FieldMing Dong, Marie Dutordoir, Chris Veld — 2011
Accounting for financial instruments with characteristics of debt and equity: finding a way forwardNeil Fargher, Baljit K. Sidhu, Ann Tarca — 2018
Investing in Convertibles, Preferred Stocks and WarrantsC. Krishnamurti, S. Vishwanath — 2009

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