Convertible notes: the debt versus equity classification problem

Journal of Multinational Financial Management - Tập 8 - Trang 303-315 - 1998
Darren Magennis1, Edward Watts2, Sue Wright2
1School of Economics and Finance, University of Western Sydney–Nepean, Werrington NSW 2747, Australia
2Department of Accounting and Finance, Macquarie University, Sydney NSW 2109, Australia