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Author:Rollins, T.P.
Stout, D.E.
O'Mara, D.J. Malley
S.L.
Title:The new financial instruments
Journal:Management Accounting (New York)
1990 : MAR, VOL. LXXI:9, p. 35-41
Index terms:SECURITIES
PORTFOLIO MANAGEMENT
FINANCIAL MANAGEMENT
Language:eng
Abstract:Description of techniques used by corporations in capital stock and bond transactions. Basic financing instruments. Debt with equity warrants. Zero coupon bonds. Separate trading of registered interest and principal of securities: STRIPS, and coupon under book-entry safekeeping: CUBES. Asset-backed securities. Risk-management securities. Role of management accountant. A Box covers swaps as a management financing tool and a Table outlines cost savings for a fixed/ /floating interest rate swap.
SCIMA record nr: 79308
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