Results 251 to 260 of about 388,471 (291)
Some of the next articles are maybe not open access.
The Pricing of Options on Debt Securities
The Journal of Financial and Quantitative Analysis, 1980In this paper we present a method for valuing American and European put and call options on debt securities. Although no exhange-traded options of this type currently exist in the United States, the Chicago Board Options Exchange plans to introduce option contracts on several government bonds, and the Chicago Board of Trade petitioned the Commodities ...
Richard J. Rendleman, Brit J. Bartter
openaire +1 more source
Journal of Accounting Research, 1999
This paper exploits the features of trust preferred stock to examine several tax and financial reporting issues. Trust preferred stock, first issued in 1993, was engineered to be treated as preferred stock for financial statement purposes and as debt for tax purposes (i.e., payments on trust preferred stock are deductible by the issuer).' Our analyses ...
Ellen Engel +2 more
openaire +1 more source
This paper exploits the features of trust preferred stock to examine several tax and financial reporting issues. Trust preferred stock, first issued in 1993, was engineered to be treated as preferred stock for financial statement purposes and as debt for tax purposes (i.e., payments on trust preferred stock are deductible by the issuer).' Our analyses ...
Ellen Engel +2 more
openaire +1 more source
Debt Enforcement and Social Security
The Journal of Social Welfare Law, 1983Abstract The issues raised in this article arose “out of and in the course of” a piece of research on diligence (the name given to the range of procedures available for enforcing judgment debts in Scotland) which Ed Wozniak and I recently carried out for the Scottish Law Commission.1 Our remit was to describe in detail the impact of diligence on a ...
openaire +1 more source
Issuance overpricing of China's corporate debt securities
Journal of Financial Economics, 2022Jinfan Zhang
exaly
2019
This chapter discusses why companies borrow money, the various sources of debt capital, and the rules relating to secured and unsecured borrowing. An obvious reason why companies borrow is because the company is struggling financially, and so other forms of capital will prove insufficient to meet the company's debts or liabilities. In such a case, debt
openaire +1 more source
This chapter discusses why companies borrow money, the various sources of debt capital, and the rules relating to secured and unsecured borrowing. An obvious reason why companies borrow is because the company is struggling financially, and so other forms of capital will prove insufficient to meet the company's debts or liabilities. In such a case, debt
openaire +1 more source
The secured credit premium and the issuance of secured debt
Journal of Financial Economics, 2022Efraim Benmelech +2 more
openaire +1 more source
FACTORS AND THREATS TO DEBT SECURITY
World of FinanceIntroduction. The importance of maintaining debt security in the context of the rapid growth of public debt, deterioration of its structure, and narrowing of avenues for the use of government borrowing during a full-scale war necessitates attention to clearly identifying the factors and threats to the state’s debt security.
openaire +1 more source
The Substitutability of Debt and Equity Securities [PDF]
, 1983 This paper investigates empirically the degree of substitutability between debt and equity securities in the United States during 1960-1980. The analysis first applies fundamental relationships connecting portfolio choices with expected asset returns to infer key asset substitutabilities directly from the observed U.S. asset return experience.
openaire