Titres hybrides et référentiels comptables : une comparaison internationale
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References listed on IDEAS
- Fenech Jean-Pierre & Fang Victor & Brown Rob, 2016. "How Accurately Can Convertibles be Classified as Debt or Equity for Tax Purposes? Evidence from Australia," Review of Law & Economics, De Gruyter, vol. 12(1), pages 153-164, March.
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"Convertible bonds as backdoor equity financing,"
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- Dutordoir, Marie & Lewis, Craig & Seward, James & Veld, Chris, 2014. "What we do and do not know about convertible bond financing," Journal of Corporate Finance, Elsevier, vol. 24(C), pages 3-20.
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- Pascal Barneto & Stéphane Ouvrard & Yves Rannou, 2019. "Les titres hybrides : de leur émission à leur classement comptable. Un enjeu de contrôle ?," Post-Print hal-02311469, HAL.
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More about this item
Keywords
Accounting standards; IFRS; Debt; Equity; Mezzanine; Normes comptables; Dettes; Fonds propres;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2018-11-26 (Accounting and Auditing)
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