haku: @journal_id 45 / yhteensä: 243
viite: 21 / 243
| Tekijä: | Vaidya, S. Poitras, G. Talib, A. |
| Otsikko: | International accounting implications of bond-cum-warrant issues |
| Lehti: | International Journal of Accounting Education and Research
1995 : VOL. 30:1, p. 25-36 |
| Asiasana: | INTERNATIONAL ACCOUNTING BONDS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA