Accounting for financial instruments with characteristics of debt and equity: finding a way forward-Reference-Cited by-同舟云学术

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Accounting for financial instruments with characteristics of debt and equity: finding a way forward

Published:2018-08-16 Issue:1 Volume:59 Page:7-58
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Fargher Neil¹,Sidhu Baljit K.²,Tarca Ann³,van Zyl Warrick³

Affiliation:

1. Research School of Accounting; ANU College of Business and Economics; Australian National University; Canberra ACT Australia

2. The University of Sydney Business School; The University of Sydney; Sydney NSW Australia

3. Accounting and Finance; UWA Business School; University of Western Australia; Crawley WA Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12280/fullpdf

Reference82 articles.

1. Accounting Standards Board (ASB) 1993 Financial reporting standard 4 Capital Instruments

2. Accounting Standards Board of Japan (ASBJ) 2015 Comment letter on the IASB's ED Conceptual Framework for Financial Reporting

3. Asian-Oceanian Standard Setters Group (AOSSG) 2015 AOSSG comments on IASB exposure draft ED2015/3 Conceptual Framework for Financial Reporting

4. Derivatives disclosure in corporate annual reports: bank analysts’ perceptions of usefulness;Bean;Accounting and Business Research,2015

5. NZ IAS 32: an evaluation of the potential impact on financial reporting by issuers of convertible financial instruments;Bishop;Pacific Accounting Review,2005

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1. Firm value and the use of financial derivatives: Evidence from developed countries;Review of Financial Economics;2024-05-28

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

3. Accounting for Singapore Airlines Limited’s mandatory convertible bonds;Journal of Accounting Education;2023-12

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

5. Beyond debt and equity;Focaal;2022-06-01

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