Economic consequences of APB 14-1: Convertible debt accounting
Using a set of hand-collected data, I study the economic consequences of APB 14-1, adopted in 2008, which requires that issuers of cash-settled convertible debt divide the total proceeds from the issuances into liability and equity components (“bifurcation”). First, I find that issuers are more like...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2014
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1615 https://ink.library.smu.edu.sg/context/soa_research/article/2642/viewcontent/Li_Na_201411_PhD_thesis.pdf |
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| Institution: | Singapore Management University |
| Language: | English |