search query: @author Hagler, J. L. / total: 1
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| Author: | Thomas, P. B. Hagler, J. L. |
| Title: | Induced conversions of convertible debt : beware of the pitfalls. |
| Journal: | Management Accounting (New York)
1987 : JUN, VOL. 68:12, p. 52-55 |
| Index terms: | ACCOUNTING STANDARDS DEBT MANAGEMENT FINANCIAL PLANNING |
| Language: | eng |
| Abstract: | A review that argues that the Financial Accounting Standards Board FAS 84 may cause some companies to sacrifice their long-term objectives for short-term results. The author assesses the position prior to FAS 84, and the need for change, incremental shares, action industries, reporting improvement, ordinary and extraordinary classification and implications for management. One solution proposed is induced conversion of debt as a viable alternative. |
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