Cash-settled convertible bonds and the value relevance of their accounting treatment
Year of publication: |
2014
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Authors: | Lewis, Craig M. ; Verwijmeren, Patrick |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 24.2014, p. 101-111
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Subject: | Convertible securities | Cash settlements | Call features | Earnings management | Economic consequences of accounting changes | Wandelanleihe | Convertible bond | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting |
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