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Cash-settled convertible bonds and the value relevance of their accounting treatment
16 references·0 citing·44 second hop
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 1984Investment incentives, debt, and warrants691 cited
  • 1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 cited
  • 1992Convertible bonds as backdoor equity financing519 cited
  • 1977A contingent-claims valuation of convertible securities491 cited
  • 1977CONVERTIBLE BONDS: VALUATION AND OPTIMAL STRATEGIES FOR CALL AND CONVERSION473 cited
  • 2006Stock repurchases as an earnings management device448 cited
  • 1987Efficient Financing under Asymmetric Information431 cited
  • 2003Employee stock options, EPS dilution, and stock repurchases419 cited
  • 1998Why firms issue convertible bonds: The matching of financial and real investment options312 cited
  • 1989Optimal Investment with Stock Repurchase and Financing as Signals292 cited
  • 1988THE CASE FOR CONVERTIBLES*275 cited

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  • 1977AN EXAMINATION OF CORPORATE CALL POLICIES ON CONVERTIBLE SECURITIES254 cited
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