Search Results - subject:"hybrid instruments"

Can information confusion caused by the financing model of new economy companies be eliminated?

Xie, Xuejing; Zhang, Weiguo - In: China Journal of Accounting Research 14 (2020) 1, pp. 1-23

New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred shares should be classified as financial liabilities...

Persistent link: https://www.econbiz.de/10012621055

Can information confusion caused by the financing model of new economy companies be eliminated?

Xie, Xuejing; Zhang, Weiguo - In: China journal of accounting research : CJAR 14 (2021) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10012510736

When are capital structure decisions nonseparable from production planning? : the case of generalized royalty-based hybrid finance

Kaivanto, Kim; Zinober, Alan S. I. - 2015

Persistent link: https://www.econbiz.de/10012176609

The Role of Hybrid Instruments in the Implementation of Business Tax Policy

Gajewski, Daniel - In: Contemporary Economics 6 (2012) 2, pp. 84-90

The purpose of this article is the presentation of issues related to hybrid instruments. We will primarily focus on the … analysis of various aspects of hybrid instruments and entities. The use of these instruments produces fairly significant tax … therefore frequently use hybrid instruments to optimise their tax policies. This study identifies numerous issues that may be …

Persistent link: https://www.econbiz.de/10010436011

POSSIBILITY OF INCREASING THE EQUITY CAPITAL OF COMMERCIAL BANKS FROM USING HYBRID INSTRUMENTS

FURSOVA V.A.; DAVYDENKO A.І. - In: ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І … (2011) 3, pp. 212-217

expense of hybrid instruments, taking into account the world experience the use of hybrid instruments to improve the …

Persistent link: https://www.econbiz.de/10011246398

The Design of Permit Schemes and Environmental Innovation

Perino, Grischa - 2008

Most real world emission permit schemes are in effect hybrid instruments that feature both quantity and price controls …

Persistent link: https://www.econbiz.de/10011422174

The Design of Permit Schemes and Environmental Innovation

Perino, Grischa - Alfred-Weber-Institut für Wirtschaftswissenschaften, … - 2008

Most real world emission permit schemes are in effect hybrid instruments that feature both quantity and price controls …

Persistent link: https://www.econbiz.de/10005150931

The design of permit schemes and environmental innovation

Perino, Grischa - 2008

Most real world emission permit schemes are in effect hybrid instruments that feature both quantity and price controls …

Persistent link: https://www.econbiz.de/10003747345

Hybrid instruments for bank capitalization

Delfiner, Miguel; Pailhé, Cristina - Volkswirtschaftliche Fakultät, … - 2006

This paper reviews the markets and regulatory framework for hybrid financial instruments, with special focus on the recent regulatory changes allowing banks in Argentina to hold these instruments as regulatory capital. These assets refer to a wide family of instruments which have the structure...

Persistent link: https://www.econbiz.de/10005790375