search query: @author Gebhardt, G. / total: 7
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Author: | Gebhardt, G. |
Title: | Financial and accounting problems of issuing bonds with detachable warrants. |
Journal: | Management International Review
1989 : VOL. 29:1, p. 5-16 |
Index terms: | BONDS ACCOUNTING FINANCIAL PERFORMANCE |
Language: | eng |
Abstract: | Since 1983 there has been a continuing boom both in number and volume of bonds with detachable warrants issued by well known German corporations. Such bonds combine features of straight bonds establishing a claim for payment of interest and repayment of principal and of warrants giving the right to buy a specified number of equity shares for a specified price during a specified period of time. Although this special form of a hybrid financial instrument is also used by companies from other countries, especially by Japanese firms, its particular popularity with German companies appears to be a national peculiarity. |
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