Bonds – General Concepts and Assessment

Elena Valentina Țilică and Radu Ciobanu
Additional contact information
Elena Valentina Țilică: Bucharest University of Economic Studies
Radu Ciobanu: Bucharest University of Economic Studies
Authors registered in the RePEc Author Service: Elena Valentina Tilica

CECCAR Business Review, 2023, vol. 4, issue 8, 16-22

Abstract: The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding bonds and the ways in which they can be assessed.

Keywords: capital market; bond; coupon rate; annuity; share premium; reimbursement premium; assessment (search for similar items in EconPapers)
JEL-codes: G12 G19 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/bonds-general- ... -a326d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/bonds-general- ... ment-a326a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:8:p:16-22

DOI: 10.37945/cbr.2023.08.03

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().