The Financial Reporting of Convertible Bonds with Embedded Options

碩士 === 淡江大學 === 會計學系 === 92 === A Convertible Bond (CB) is a hybrid security which consists of several embedded options. The main elements of CB issued from enterprises in Taiwan generally consist of straight debts, conversion options, call options, put options, conversion price reset and special re...

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Bibliographic Details
Main Authors: Lu, Li-Mei, 呂麗美
Other Authors: Huang, Cheng-Li
Format: Others
Language:zh-TW
Published: 2004
Online Access:http://ndltd.ncl.edu.tw/handle/45713042194830335926