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| Author: | Barth, M. |
| Title: | Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt |
| Journal: | Accounting Review
1998 : JAN, VOL. 73:1, p. 73-102 |
| Index terms: | DEBT ACCOUNTING OPTION PRICES |
| Language: | eng |
| Abstract: | This study provides evidence on the relevance and reliability of option pricing-based value estimates for bonds and their components, i.e., conversion, call, put and sinking fund features. Findings reveal component value estimates represent large fractions of bond par value, and a fundamental components approach to account for corporate debt results in key financial statement amounts significantly different from those presently recognized. |
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