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ke zhuan zhai rong zi : xiao ying feng xian yu jue ce fen xi
Author(s): 
Pages: 54-56
Year: Issue:  3
Journal: Financial Accounting

Abstract: <正>一、可转换债券融资的效应分析 可转换债券(简称可转债或转债),是以公司债为载体,允许持有人在规定期限内按约定价格转换为发债公司股票的金融工具。可转换债券兼有债券和股票的特性,转换前它是债券,具有确定期
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