Debt-equity hybrid securities

被引：91

作者：

Engel, E ^{[1
]}

Erickson, M

Maydew, E

机构：

[1] Univ Chicago, Chicago, IL 60637 USA

[2] Univ N Carolina, Chapel Hill, NC USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1999年 / 37卷 / 02期

关键词：

D O I：

10.2307/2491409

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：249 / 274

页数：26

共 42 条

[1] MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS [J].

BEATTY, A ;

CHAMBERLAIN, SL ;

MAGLIOLO, J .

JOURNAL OF ACCOUNTING RESEARCH, 1995, 33 (02) :231-261

[2] EXPLICIT AND IMPLICIT TAX EFFECTS OF THE RESEARCH-AND-DEVELOPMENT TAX CREDIT [J].

BERGER, PG .

JOURNAL OF ACCOUNTING RESEARCH, 1993, 31 (02) :131-171

[3]

Black F., 1974, J FINANCIAL, V1, P1, DOI DOI 10.1016/0304-405X(74)90006-3

[4]

BOWMAN RG, 1980, ACCOUNT REV, V55, P237

[5]

CALLAHAN C, 1997, TAX REGULATORY MOTIV

[6] BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES [J].

COLLINS, JH ;

SHACKELFORD, DA ;

WAHLEN, JM .

JOURNAL OF ACCOUNTING RESEARCH, 1995, 33 (02) :263-291

[7] FOREIGN TAX CREDIT LIMITATIONS AND PREFERRED STOCK ISSUANCES [J].

COLLINS, JH ;

SHACKELFORD, DA .

JOURNAL OF ACCOUNTING RESEARCH, 1992, 30 :103-124

[8]

DAMMON R, 1987, J FINANCE SEP, P1143

[9]

DYVBIG P, 1986, J FINANCE JUL

[10]

Ely K., 1995, J ACCOUNTING RES AUT, P397

← 1 2 3 4 5 →