Financial reporting for convertible bonds: liabilities or equity?
碩士 === 國立政治大學 === 會計研究所 === 101 === This study seeks to determine whether the economic substance of convertible bonds is liabilities or equity. Our test focuses on how the convertible bonds relate to firms’ common equity risk. It is found that common equity risk is negatively associated with convert...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/85836119253136381610 |