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pro vyhledávání: '"Kai Coufal"'
Autor:
Kai Coufal, Matthias Petras
Publikováno v:
SSRN Electronic Journal.
CoCo-bonds are hybrid capital instruments. Therefore, they can be classified as debt or as equity on the balance sheet. International Financial Reporting Standards do not yield clear guidance on how to account for CoCo-bonds. We investigate empirical
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e12ee931f0877b9c8558b593f2aa3b27
https://doi.org/10.2139/ssrn.3683131
https://doi.org/10.2139/ssrn.3683131
