haku: @author Gebhardt, G. / yhteensä: 7
viite: 3 / 7
Tekijä:Gebhardt, G.
Otsikko:Financial and accounting problems of issuing bonds with detachable warrants.
Lehti:Management International Review
1989 : VOL. 29:1, p. 5-16
Asiasana:BONDS
ACCOUNTING
FINANCIAL PERFORMANCE
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 65101
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