search query: @author Poitras, G. / total: 2
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| Author: | Vaidya, S. Poitras, G. Talib, A. |
| Title: | International accounting implications of bond-cum-warrant issues |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:1, p. 25-36 |
| Index terms: | INTERNATIONAL ACCOUNTING BONDS |
| Language: | eng |
| Abstract: | This paper examines the implications of differences in accounting practices for bond-cum-warrant (warrant bond) issues. The accounting practices for bond-cum-warrant issues in a number of countries are surveyed. In addition, for a sample of Singaporean firms, empirical is provided on the impact of changing to the International Accounting Standards Committee split accounting standard. Significant changes in key financial ration are observed. |
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