Effect of the inconsistency in accounting standards on the choice of financial instrume nts: The case of debt issued with stock purchase warrants and convertible debt by Japanese companies

Akihiro Noguchi، نويسنده ,

روزنامه با شماره پیاپی سال 1998

11

335

345

Convertible debt , Covered warrants , Debt issued with stock purchase warrants , Substance over form , Japan

The International Journal of Accounting

1998

The International Journal of Accounting

256067