【摘 要】
：
可转换公司债券(以下简称可转债)作为一种新型的融资工具,在某种程度上兼具了债务性证券和资本性证券的功能,是债券向股票转化的桥梁和资本结
As a new type of financing i
【机 构】
：
武汉理工大学管理学院,河北经贸大学会计学院,
论文部分内容阅读
可转换公司债券(以下简称可转债)作为一种新型的融资工具,在某种程度上兼具了债务性证券和资本性证券的功能,是债券向股票转化的桥梁和资本结
As a new type of financing instrument, convertible corporate bonds (hereinafter referred to as convertible bonds), to a certain extent, function as both debt securities and capital securities, as a bridge between the conversion of bonds and equities and as a capital knot
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