capital markets, since hybrid issues exist and continue existing, this article provides a review of all outstanding equity …: part one provides a brief description of some innovations in capital issuance; the second part provides a review of equity …

External finance is considered to devide into equity and debt finance. The criteria established to distinguish the two …

External finance is considered to devide into equity and debt finance. The criteria established to distinguish the two …

on data made available in that a company records two figures for equity capital and profit that have been determined … particular items, establishing their repercussions on both equity capital and profit. The third chapter targets at fitting the … hypothesising. Futhermore the forth chapter comprises the empirical study of German listed companies with a double profit and equity …

Since the publication of IAS 32 in December 2003 German partnerships have a lack of equity as their members have a …. Also, the FASB and the IASB are conducting a joint project on distinguishing between liabilities and equity. Furthermore … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …