How Do Experienced Users Evaluate Hybrid Financial Instruments?

Author:

CLOR-PROELL SHANA1,KOONCE LISA2,WHITE BRIAN2

Affiliation:

1. Department of Accounting, Neeley School of Business; Texas Christian University

2. Department of Accounting, McCombs School of Business; The University of Texas at Austin

Funder

Deloitte Foundation

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference51 articles.

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2. An Experimental Study of Internal Control Judgments;Ashton;Journal of Accounting Research,1974

3. Financial Reporting for Employee Stock Options: Liabilities or Equity;Barth;Review of Accounting Studies,2013

4. Option Pricing-Based Bond Value Estimates and a Fundamental Components Approach to Account for Corporate Debt;Barth;The Accounting Review,1998

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1. Financial instruments with characteristics of equity: outcomes and value relevance;Journal of Financial Reporting and Accounting;2024-09-09

2. Why Do Firms Issue Hybrid Bonds?;European Accounting Review;2024-07-12

3. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?;SSRN Electronic Journal;2024

4. Experimental research on standard-setting issues in financial reporting;Accounting, Organizations and Society;2023-10

5. Perpetual securities and stock prices: Korean evidence;Journal of Contemporary Accounting & Economics;2023-04

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