CLASSIFICATION OF CONVERTIBLE DEBT AS COMMON-STOCK EQUIVALENTS - SOME EMPIRICAL-EVIDENCE ON THE EFFECTS OF APB OPINION-15

D Givoly and D Palmon

Journal of Accounting Research, 1981, vol. 19, issue 2, 530-543

Keywords: Convertible Bonds; Equity; Common stock equivalents; APB opinion No. 15 (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 1981
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DOI: 10.2307/2490879

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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