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Journal articles on the topic 'Convertible debt'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Schneider, Douglas K., Dan Schisler, Mark G. McCarthy, and J. Larry Hagler. "Equity Classification Of Convertible Debt?: Tax And Cash Flows Considerations." Journal of Applied Business Research (JABR) 11, no. 4 (2011): 64. http://dx.doi.org/10.19030/jabr.v11i4.5849.

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The issue of debt versus equity classification for hybrid securities has been a source of continuing controversy for tax policy-makers and financial accounting standard setters. A large number of corporations have issued hybrid financial instruments which possess the characteristics of both debt and equity. One of the most common examples of hybrid financial instruments is convertible debt. Issuers of convertible debt were motivated by a desire to raise capital that would be attractive to the capital markets while at the same time exploit tax or reporting rules. For instance, the issuer of con

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2

François, Pascal, Georges Hübner, and Nicolas Papageorgiou. "Strategic Analysis of Risk-Shifting Incentives with Convertible Debt." Quarterly Journal of Finance 01, no. 02 (2011): 293–321. http://dx.doi.org/10.1142/s2010139211000079.

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Convertible debt eliminates asset substitution in a one-period setting (Green, 1984). But convertible debt terms are usually set before the asset substitution opportunity. This allows shareholders and convertible debtholders to play a strategic noncooperative game. Two risk-shifting Nash equilibria are attainable: pure asset substitution when, despite no conversion, shareholders benefit from shifting risk, and strategic conversion when, despite early conversion, convertible debtholders expropriate wealth from straight debtholders. Even when initial convertible debt is designed to minimize the

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3

III, Wallace N. Davidson, John L. Glascock, and Thomas V. Schwartz. "Signaling with Convertible Debt." Journal of Financial and Quantitative Analysis 30, no. 3 (1995): 425. http://dx.doi.org/10.2307/2331349.

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4

Akono, Henri. "Managerial equity incentives and anti-dilutive convertible debt decisions." Review of Accounting and Finance 17, no. 3 (2018): 341–58. http://dx.doi.org/10.1108/raf-12-2016-0201.

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PurposeThis paper aims to examine whether high equity incentives motivate executives to avoid issuing convertible debt and/or to design convertible debt issues as anti-dilutive to earnings-per-share (EPS).Design/methodology/approachTests are conducted using the Heckman two-step probit model to control for potential self-selection bias between firms that issue straight debt and those that issue convertible debt. Further, analyses are conducted separately and jointly for the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) to assess the differential impact of CEOs’ and CFOs’ e

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5

Koziol, Christian. "Optimal Debt Service: Straight vs. Convertible Debt." Schmalenbach Business Review 58, no. 2 (2006): 124–51. http://dx.doi.org/10.1007/bf03396726.

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6

Ettenhuber, Christoph, and Dirk Schiereck. "Signaling with convertible debt in the renewable energy industry?" International Journal of Energy Sector Management 9, no. 2 (2015): 274–92. http://dx.doi.org/10.1108/ijesm-08-2014-0003.

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Purpose – The purpose of this paper is to show how convertible debt is used in the renewable energy industry. The authors argue that there is an investor rationing component to the design and market impact of convertible debt securities. Design/methodology/approach – The authors apply event study methodology, option pricing theory and risk shift analysis to examine capital market reactions following the issuance of convertible debt by exchange-listed companies of the renewable energy sector. Findings – Contrary to prior cross-industry research findings, the authors show that convertible debt i

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7

Ritter, A. R. M. "Cuba’s convertible currency debt problem." CEPAL Review 1988, no. 36 (1988): 117–40. http://dx.doi.org/10.18356/1009d6ae-en.

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8

CONSIGLIO, ANDREA, MICHELE TUMMINELLO, and STAVROS A. ZENIOS. "PRICING SOVEREIGN CONTINGENT CONVERTIBLE DEBT." International Journal of Theoretical and Applied Finance 21, no. 08 (2018): 1850049. http://dx.doi.org/10.1142/s0219024918500498.

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We develop a pricing model for Sovereign Contingent Convertible bonds (S-CoCo) with payment standstills triggered by a sovereign’s Credit Default Swap (CDS) spread. We model CDS spread regime switching, which is prevalent during crises, as a hidden Markov process, coupled with a mean-reverting stochastic process of spread levels under fixed regimes, in order to obtain S-CoCo prices through simulation. The paper uses the pricing model in a Longstaff–Schwartz American option pricing framework to compute future state contingent S-CoCo prices for risk management. Dual trigger pricing is also discu

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9

Mann, Steven V., William T. Moore, and Pradipkumar Ramanlal. "Timing of Convertible Debt Issues." Journal of Business Research 45, no. 1 (1999): 101–5. http://dx.doi.org/10.1016/s0148-2963(98)00007-1.

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10

Harikumar, T., P. Kadapakkam, and Ronald F. Singer. "CONVERTIBLE DEBT AND INVESTMENT INCENTIVES." Journal of Financial Research 17, no. 1 (1994): 15–29. http://dx.doi.org/10.1111/j.1475-6803.1994.tb00171.x.

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11

Lyandres, Evgeny, and Alexei Zhdanov. "Convertible debt and investment timing." Journal of Corporate Finance 24 (February 2014): 21–37. http://dx.doi.org/10.1016/j.jcorpfin.2013.06.006.

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12

Dorion, Christian, Pascal François, Gunnar Grass, and Alexandre Jeanneret. "Convertible debt and shareholder incentives." Journal of Corporate Finance 24 (February 2014): 38–56. http://dx.doi.org/10.1016/j.jcorpfin.2013.10.008.

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13

Hollander, Hylton. "Macroprudential policy with convertible debt." Journal of Macroeconomics 54 (December 2017): 285–305. http://dx.doi.org/10.1016/j.jmacro.2017.07.003.

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14

Henry, Elaine, Oscar J. Holzmann, and Ya-wen Yang. "Accounting for Convertible Debt Instruments." Journal of Corporate Accounting & Finance 19, no. 2 (2007): 87–91. http://dx.doi.org/10.1002/jcaf.20375.

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15

Agliardi, Rossella. "Reverse convertible debt under credit risk." International Journal of Financial Engineering 03, no. 01 (2016): 1650007. http://dx.doi.org/10.1142/s2424786316500079.

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In this paper, a new pricing formula for reverse convertible debt that properly accounts for the embedded credit risk is found. An analysis of the conversion and default thresholds is performed. This approach also suggests some possible explanations of the reverse convertible overpricing that is documented in the empirical literature.

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16

Friedl, Gunther. "Discussion of “Optimal Debt Service: Straight vs. Convertible Debt”." Schmalenbach Business Review 58, no. 2 (2006): 152–56. http://dx.doi.org/10.1007/bf03396727.

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17

Grant, Dwight. "Comparing Three Convertible Debt Valuation Models." Business Valuation Review 36, no. 1 (2017): 32–41. http://dx.doi.org/10.5791/0882-2875-36.1.32.

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18

Lewis, Craig M., Richard J. Rogalski, and James K. Seward. "UNDERSTANDING THE DESIGN OF CONVERTIBLE DEBT." Journal of Applied Corporate Finance 11, no. 1 (1998): 45–53. http://dx.doi.org/10.1111/j.1745-6622.1998.tb00076.x.

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19

Broughton, John B., and David M. Smith. "Convertible Debt Issuance and Market Completeness." Financial Review 31, no. 3 (1996): 623–40. http://dx.doi.org/10.1111/j.1540-6288.1996.tb00890.x.

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20

Billingsley, Randall S., and David M. Smith. "Why Do Firms Issue Convertible Debt?" Financial Management 25, no. 2 (1996): 93. http://dx.doi.org/10.2307/3665992.

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21

Li, Wei-Hsien, S. Ghon Rhee, and Carl Hsin-han Shen. "CEO inside debt and convertible bonds." Journal of Business Finance & Accounting 45, no. 1-2 (2017): 232–49. http://dx.doi.org/10.1111/jbfa.12285.

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22

Scott, Thomas W., Christine I. Wiedman, and Heather A. Wier. "Transaction Structuring and Canadian Convertible Debt*." Contemporary Accounting Research 28, no. 3 (2011): 1046–71. http://dx.doi.org/10.1111/j.1911-3846.2011.01085.x.

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23

Lewis, Craig M., Richard J. Rogalski, and James K. Seward. "Risk changes around convertible debt offerings." Journal of Corporate Finance 8, no. 1 (2002): 67–80. http://dx.doi.org/10.1016/s0929-1199(01)00029-3.

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24

Isagawa, Nobuyuki. "Callable convertible debt under managerial entrenchment." Journal of Corporate Finance 8, no. 3 (2002): 255–70. http://dx.doi.org/10.1016/s0929-1199(01)00041-4.

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25

Kang, Jun-Koo, and Yul W. Lee. "The pricing of convertible debt offerings." Journal of Financial Economics 41, no. 2 (1996): 231–48. http://dx.doi.org/10.1016/0304-405x(95)00864-b.

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26

Lee, Cheng-Few, Kin-Wai Lee, and Gillian Hian-Heng Yeo. "Investor protection and convertible debt design." Journal of Banking & Finance 33, no. 6 (2009): 985–95. http://dx.doi.org/10.1016/j.jbankfin.2008.10.010.

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27

Eisdorfer, Assaf. "CONVERTIBLE DEBT AND RISK-SHIFTING INCENTIVES." Journal of Financial Research 32, no. 4 (2009): 423–47. http://dx.doi.org/10.1111/j.1475-6803.2009.01256.x.

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28

Munro, Jamie W. "CONVERTIBLE DEBT FINANCING: AN EMPIRICAL ANALYSIS." Journal of Business Finance & Accounting 23, no. 2 (1996): 319–34. http://dx.doi.org/10.1111/j.1468-5957.1996.tb00916.x.

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29

Boursicot, Delphine, Geneviève Gauthier, and Farhad Pourkalbassi. "Contingent Convertible Debt: The Impact on Equity Holders." Risks 7, no. 2 (2019): 47. http://dx.doi.org/10.3390/risks7020047.

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Contingent Convertible (CoCo) is a hybrid debt issued by banks with a specific feature forcing its conversion to equity in the event of the bank’s financial distress. CoCo carries two major risks: the risk of default, which threatens any type of debt instrument, plus the exclusive risk of mandatory conversion. In this paper, we propose a model to value CoCo debt instruments as a function of the debt ratio. Although the CoCo is a more expensive instrument than traditional debt, its presence in the capital structure lowers the cost of ordinary debt and reduces the total cost of debt. For prelimi

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30

Lee, Hei Wai, and Raymond E. Figlewicz. "Characteristics of firms that issue convertible debt versus convertible preferred stock." Quarterly Review of Economics and Finance 39, no. 4 (1999): 547–63. http://dx.doi.org/10.1016/s1062-9769(99)00038-1.

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31

Stevens, William T., Ara G. Volkan, and Paul D. Baker. "Accounting For Convertible Bonds." Journal of Applied Business Research (JABR) 10, no. 4 (2011): 130. http://dx.doi.org/10.19030/jabr.v10i4.5915.

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First, various views of convertible bonds (CBs) are analyzed along with current professional standards of accounting. Present rules are found to be flawed because they do not properly: (1) measure the interest cost of the CB and the total financing cost resulting from the issuance of debt and conversion commitments inherent in the CB; (2) classify the commitments arising from the CB; and (3) account for the conversion of the CB. Based on deductive reasoning and theoretical and empirical evidence, an accounting methodology for CBs is proposed that: (1) recognizes separately the debt and convers

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32

Sutikno, Franciska Mifanyira. "Legal Protection of Conventional Bank as Mandatory Convertible Bond Holder." Syariah: Jurnal Hukum dan Pemikiran 19, no. 2 (2019): 184. http://dx.doi.org/10.18592/sjhp.v19i2.3129.

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Bank as legal entity has legal right to do Investment to the another party by several investment instrument in Stock Market, Money Market or another agreement. Mandatory Convertible Bond is one of Investment Instrument which has hybird characteristic of Debt and Equity based on the Central Bank Regulatio and International Mandatory Convertible Bond concept leads to the double legal standing to the Bank as the holder. The Objective of this research is to analyze the usage of Mandatory Convertible Bonds and the protection of Bank as its holder. The result of the research are Mandatory Convertibl

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33

Bancel, Franck, and Usha R. Mittoo. "Why Do European Firms Issue Convertible Debt?" European Financial Management 10, no. 2 (2004): 339–73. http://dx.doi.org/10.1111/j.1354-7798.2004.00253.x.

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34

Ritter, A. R. M. "Cuba's Convertible Currency Debt Problem, 1980–1988." Canadian Journal of Latin American and Caribbean Studies 13, no. 25 (1988): 107–35. http://dx.doi.org/10.1080/08263663.1988.10816603.

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35

Purdy, Derek E. "Towards a Comprehensive Accounting for Convertible Debt." Accounting and Business Research 20, no. 79 (1990): 245–52. http://dx.doi.org/10.1080/00014788.1990.9728883.

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36

Korkeamaki, Timo, and William T. Moore. "Capital investment timing and convertible debt financing." International Review of Economics & Finance 13, no. 1 (2004): 75–85. http://dx.doi.org/10.1016/s1059-0560(03)00034-0.

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37

Zhang, Wei-Guo, and Ping-Kang Liao. "Pricing Convertible Bonds with Credit Risk under Regime Switching and Numerical Solutions." Mathematical Problems in Engineering 2014 (2014): 1–13. http://dx.doi.org/10.1155/2014/381943.

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This paper discusses the convertible bonds pricing problem with regime switching and credit risk in the convertible bond market. We derive a Black-Scholes-type partial differential equation of convertible bonds and propose a convertible bond pricing model with boundary conditions. We explore the impact of dilution effect and debt leverage on the value of the convertible bond and also give an adjustment method. Furthermore, we present two numerical solutions for the convertible bond pricing model and prove their consistency. Finally, the pricing results by comparing the finite difference method

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38

Ranosz, Robert. "The Raw Materials Convertible into Bonds." Gospodarka Surowcami Mineralnymi 32, no. 2 (2016): 79–94. http://dx.doi.org/10.1515/gospo-2016-0011.

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Abstract This article is dedicated to the instrument such as raw materials convertible bonds, the application of which in the mining industry can increase the efficiency of mining investments and, consequently, contribute to the improvement of the economic and financial market of mineral resources. Bonds with the option of conversion into raw materials bring relevant benefits to both the investor – the bondholder who buys these bonds, and to the mining company as the issuer. The use of this debt instrument increases the efficiency of mining investments, mainly by lowering the cost of capital i

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39

Marszałek, Jakub. "Design of convertible debt financing - some observations from the American market." Business and Economic Horizons 11, no. 2 (2015): 64–75. http://dx.doi.org/10.15208/beh.2015.06.

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40

Khemiri, Sabrina, Souad Brinette, Ramzi Benkraiem, and Anthony Miloudi. "Order of preference of debts under asymmetric information." Journal of Governance and Regulation 7, no. 2 (2018): 49–56. http://dx.doi.org/10.22495/jgr_v7_i2_p5.

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The purpose of this article is to investigate the debt hierarchy adopted by French companies in the context of asymmetric information. In other words, we identify the hierarchy between the three most used forms of debt that best describes the debt behaviors of French companies. The study relies on the ordered probit regression to identify the hierarchy that best describes the debt behaviors of a sample of 121 non-financial firms listed on the Euronext Paris stock exchange. Next, we perform panel-data regressions to investigate the impact of the financial crisis on debt behaviors. The empirical

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41

Lewis, Craig M., Richard J. Rogalski, and James K. Seward. "Is Convertible Debt a Substitute for Straight Debt or for Common Equity?" Financial Management 28, no. 3 (1999): 5. http://dx.doi.org/10.2307/3666180.

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42

Ellis, M. E. "The Long-Run Performance of Convertible Debt Issuers." CFA Digest 29, no. 3 (1999): 72–74. http://dx.doi.org/10.2469/dig.v29.n3.531.

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43

Herfs, Achim, and Benjamin E. Leyendecker. "Sacheinlageprüfung und Differenzhaftung beim Debt-to-Convertible Swap." Die Aktiengesellschaft 63, no. 7 (2018): 213–20. http://dx.doi.org/10.9785/ag-2018-0703.

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44

Arak, Marcelle, and L. Ann Martin. "Convertible Bonds: How Much Equity, How Much Debt?" Financial Analysts Journal 61, no. 2 (2005): 44–50. http://dx.doi.org/10.2469/faj.v61.n2.2715.

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45

ASQUITH, PAUL, and DAVID W. MULLINS. "Convertible Debt: Corporate Call Policy and Voluntary Conversion." Journal of Finance 46, no. 4 (1991): 1273–89. http://dx.doi.org/10.1111/j.1540-6261.1991.tb04618.x.

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46

Janjigian, Vahan. "The Leverage Changing Consequences of Convertible Debt Financing." Financial Management 16, no. 3 (1987): 15. http://dx.doi.org/10.2307/3665975.

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47

Ederington, Louis H., Gary L. Caton, and Cynthia J. Campbell. "To Call or Not to Call Convertible Debt." Financial Management 26, no. 1 (1997): 22. http://dx.doi.org/10.2307/3666237.

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48

Jung, Mookwon, and Michael J. Sullivan. "The signaling effects associated with convertible debt design." Journal of Business Research 62, no. 12 (2009): 1358–63. http://dx.doi.org/10.1016/j.jbusres.2008.11.002.

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49

Magennis, Darren, Edward Watts, and Sue Wright. "Convertible notes: the debt versus equity classification problem." Journal of Multinational Financial Management 8, no. 2-3 (1998): 303–15. http://dx.doi.org/10.1016/s1042-444x(98)00033-4.

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50

Billingsley, Randall S., Robert E. Lamy, and G. Rodney Thompson. "THE CHOICE AMONG DEBT, EQUITY, AND CONVERTIBLE BONDS." Journal of Financial Research 11, no. 1 (1988): 43–55. http://dx.doi.org/10.1111/j.1475-6803.1988.tb00065.x.

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