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Journal articles on the topic 'Convertible securities'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Pagli, John M. "Convertible Securities Hedging." Journal of Alternative Investments 2, no. 4 (2000): 42–49. http://dx.doi.org/10.3905/jai.2000.318976.

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2

Cowan, Arnold R., Nandkumar Nayar, and Ajai K. Singh. "Underwriting calls of convertible securities." Journal of Financial Economics 31, no. 2 (1992): 269–78. http://dx.doi.org/10.1016/0304-405x(92)90006-j.

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3

Barua, S. K., and V. Raghunathan. "Convertible Securities and Implied Options." Vikalpa: The Journal for Decision Makers 15, no. 4 (1990): 23–28. http://dx.doi.org/10.1177/0256090919900403.

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The Indian capital market lacks an organized futures and options market. The investors are, therefore, not able to manage their portfolio risks effectively. In this article, S K Barua and V Raghunathan examine the possibility of introducing call and put options in a limited way by making modifications in the terms of issue of convertible debentures and equity. According to them, this will reduce the need for government interventions in the primary market and provide greater investor protection without compromising market efficiency.

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4

Finnerty, John D., Jie Jiao, and An Yan. "Convertible securities in merger transactions." Journal of Banking & Finance 36, no. 1 (2012): 275–89. http://dx.doi.org/10.1016/j.jbankfin.2011.07.003.

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5

Earl, John H. "Convertible Securities Hedging: A Case Study." CFA Digest 30, no. 4 (2000): 81–83. http://dx.doi.org/10.2469/dig.v30.n4.785.

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6

Brown, Stephen J., Bruce D. Grundy, Craig M. Lewis, and Patrick Verwijmeren. "Hedge Fund Involvement in Convertible Securities." Journal of Applied Corporate Finance 25, no. 4 (2013): 60–73. http://dx.doi.org/10.1111/jacf.12043.

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7

Schmidt, Klaus M. "Convertible Securities and Venture Capital Finance." Journal of Finance 58, no. 3 (2003): 1139–66. http://dx.doi.org/10.1111/1540-6261.00561.

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8

Marquardt, Carol A., and Christine I. Wiedman. "Disclosure, Incentives, and Contingently Convertible Securities." Accounting Horizons 21, no. 3 (2007): 281–94. http://dx.doi.org/10.2308/acch.2007.21.3.281.

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We present descriptive evidence on the quality of firms' disclosures related to contingently convertible securities (COCOs). We document evidence of inconsistent and inadequate disclosure of the information necessary to undo the financial reporting effects associated with COCOs prior to 2004, when only the general disclosure requirements on capital structure provided in SFAS 129 were in effect. Disclosure quality improved after the introduction of FASB Staff Position 129-a, which specifically required firms to disclose the terms of COCOs that would enable users to understand the conversion fea

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9

Correia, Maria do Rosario, and Raquel F. Ch Meneses. "Optimal design of venture capital financing contracts: the case of Portuguese, Spanish and German markets." Studies in Economics and Finance 38, no. 1 (2021): 149–71. http://dx.doi.org/10.1108/sef-10-2019-0424.

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Purpose This study aims to investigate the use of convertible securities and control rights covenants for a sample of 53 Portuguese, Spanish and German venture capital (VC) firms. Design/methodology/approach A relatively new methodology in business sciences – a fuzzy set qualitative comparative analysis – that considers both quantitative and qualitative factors is used for obtaining a solution that best fits the empirical data. Findings The results show that the use of convertible securities is affected by agency predictions, namely, the anticipated severity of double-sided moral hazard proble

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10

Kravchuk, I. S. "FEATURES OF ISSUE BANKING CONTINGENT CONVERTIBLE SECURITIES." Financial and credit activity: problems of theory and practice 2, no. 25 (2018): 36–46. http://dx.doi.org/10.18371/fcaptp.v2i25.120759.

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11

Jiao, Jie, and An Yan. "CONVERTIBLE SECURITIES AND HETEROGENEITY OF INVESTOR BELIEFS." Journal of Financial Research 38, no. 2 (2015): 255–82. http://dx.doi.org/10.1111/jfir.12059.

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12

Meng, Di, Adam Metzler, and R. Mark Reesor. "Capital Structure Models and Contingent Convertible Securities." Risks 12, no. 3 (2024): 55. http://dx.doi.org/10.3390/risks12030055.

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We implemented a methodology to calibrate capital structure models for banks that have issued contingent convertible securities (CoCos). Typical studies involving capital structure model calibration focus on non-financial firms as they have lower leverage and no contingent convertible securities. From a theoretical perspective, we found that jumps in the asset value process were necessary to obtain a satisfactory fit to the market data. In practice, contingent capital conversion triggers are discretionary, and there is considerable uncertainty around when regulators are likely to enforce conve

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13

Kaźmierczak, Damian, and Jakub Marszałek. "Determinants of the Issuance of Put/Call Convertibles in the Non-Financial Sector of the US Market." Comparative Economic Research. Central and Eastern Europe 17, no. 2 (2014): 119–37. http://dx.doi.org/10.2478/cer-2014-0017.

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The aim of this article is to characterize and show the differences between issuers of ordinary convertibles and convertibles with attached put/call provisions (put/call convertibles). The research was carried out on a sample of 379 firms in the US market, outside the financial sector, between 2002 and 2011. It turns out that the issuers of put/call convertibles are the companies with a higher risk exposure, associated with, inter alia, a higher level of indebtedness and worse ratio between the issue value to the fixed assets value. Adding the put/call provisions is aimed at decreasing issuers

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14

Cornelli, Francesca, and Oved Yosha. "Stage Financing and the Role of Convertible Securities." Review of Economic Studies 70, no. 1 (2003): 1–32. http://dx.doi.org/10.1111/1467-937x.00235.

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15

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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16

YANG, RUYAN, HUI MENG, and FENG XU. "MANAGING EXPECTED RETURN OF INVESTORS: CONVERTIBLE BONDS IN CHINA." International Journal of Information Technology & Decision Making 06, no. 01 (2007): 141–61. http://dx.doi.org/10.1142/s0219622007002393.

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This article studies the market reaction surrounding the announcement of the convertible bonds issuance in Chinese market, and partly explains the difference of influence on underlying securities in mature market such as the US market and emerging market in China. Meanwhile, it reveals how insiders in Chinese market use convertible bonds as a tool to manage the expected return of external investors.

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17

Barua, S. K., and V. Raghunathan. "Inefficiency of the Indian Capital Market." Vikalpa: The Journal for Decision Makers 11, no. 3 (1986): 225–30. http://dx.doi.org/10.1177/0256090919860305.

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Efficient pricing of securities and maintenance of parity between risk and return are absolutely essential for a well-functioning capital market. In this paper, S K Barua and V Raghunathan discuss a clear case of observed inefficiency in the Indian capital market. They show, taking the case of Reliance, that an investor can earn returns incommensurate with the degree of risk assumed by operating on rights issues of shares and convertible debentures simultaneously in forward and cash markets. Although the government policy of granting a low premium on rights shares and convertible debentures ai

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18

Zhang, Mingqiu. "A Study on The Impact of Convertible Bond Issuance on The Performance of Listed Companies: A Case Study of Chengdu Bank." Highlights in Business, Economics and Management 43 (December 5, 2024): 245–54. https://doi.org/10.54097/dq1ct323.

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This study investigates the impact of convertible bond issuance on the performance of listed companies, focusing on Chengdu Bank as a case study. Convertible bonds are a significant refinancing tool for listed companies in China. Since the China Securities Regulatory Commission introduced convertible bonds in 2008, their application has become widespread. This paper explores the motivations behind Chengdu Bank's issuance of convertible bonds, such as enhancing financial strength, meeting regulatory requirements, supporting the real economy, and mitigating risks. Utilizing financial data from 2

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19

Calamos, John P. "Convertible Securities as an Asset Class for the 1990s." Journal of Investing 3, no. 1 (1994): 63–65. http://dx.doi.org/10.3905/joi.3.1.63.

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20

Rupal, Yash. "Convertible and indexed securities The Inland Revenue Consultative Document." Intertax 18, Issue 4 (1990): 228–32. http://dx.doi.org/10.54648/taxi1990033.

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21

Sparaggis, Takis D. "Factor and Spread Analysis of the Convertible Securities Market." Financial Analysts Journal 51, no. 5 (1995): 68–73. http://dx.doi.org/10.2469/faj.v51.n5.1938.

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22

Byrd, Anthony K., and William T. Moore. "On the Information Content of Calls of Convertible Securities." Journal of Business 69, no. 1 (1996): 89. http://dx.doi.org/10.1086/209681.

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23

КОНОВАЛОВА М.Е., КОНОВАЛОВА М. Е., and ТРУБЧАНИНОВА К. А. ТРУБЧАНИНОВА К.А. "CURRENT PROBLEMS OF SECURITIES CONVERSION." Экономика и предпринимательство, no. 3(164) (June 20, 2024): 934–37. http://dx.doi.org/10.34925/eip.2024.164.3.179.

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В данной статье рассматриваются преимущества и недостатки использования конвертируемых ценных бумаг. Актуализируются вопросы, связанные с проблемами конвертации акций и облигаций. Особый акцент делается на определении коэффициента конвертации, так как законодательно этот вопрос никак не урегулирован и является наиболее чувствительным для инвестора. This article discusses the advantages and disadvantages of using convertible securities. Issues related to the problems of converting stocks and bonds are being updated. Special emphasis is placed on determining the conversion rate, since this issue

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24

Sim, Geum-Ok, and Hyun-Ah Lee. "Characteristics of firms that issue redeemable convertible preferred stock: Evidence from South Korea." GLOBAL BUSINESS FINANCE REVIEW 27, no. 6 (2022): 40–51. http://dx.doi.org/10.17549/gbfr.2022.27.6.40.

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Purpose: The issuance of redeemable convertible preferred stock (RCPS) has been steadily increasing in Korea since the revision of the Commercial Act, which allows firms to issue various types of stocks, in 2010. This study aims to verify equity financing behavior by examining the characteristics of firms that issue RCPS. Design/methodology/approach: Using a sample of 12,768 firm-year observations of Korean listed companies from 2011 to 2018, this study conducts univariate and multivariate analyses to examine the factors that affect firms' decisions regarding RCPS issuance. For multivari

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25

Huson, Mark R., Thomas W. Scott, and Heather A. Wier. "Earnings Dilution and the Explanatory Power of Earnings for Returns." Accounting Review 76, no. 4 (2001): 589–612. http://dx.doi.org/10.2308/accr.2001.76.4.589.

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Executive stock options and convertible securities can increase the number of common shares outstanding while adding less than the market value of the newly issued securities to a firm's assets. We model the effect of expected dilution on the earnings/return relation. Expected dilution effectively reduces the permanence of an earnings innovation. Empirical evidence supports the hypothesis that dilutive securities attenuate the relation between earnings and returns. Estimated earnings response coefficients (ERCs) are significantly lower when there are shares reserved for conversion. The effect

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26

조민제 and 조남문. "Review on Issuance of Convertible Securities Subject to Compulsory Conversion." Lawyers Association Journal 56, no. 4 (2007): 146–77. http://dx.doi.org/10.17007/klaj.2007.56.4.004.

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27

Daves, Phillip R., and Michael C. Ehrhardt. "Convertible Securities, Employee Stock Options and the Cost of Equity." Financial Review 42, no. 2 (2007): 267–88. http://dx.doi.org/10.1111/j.1540-6288.2007.00171.x.

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28

Bascha, Andreas, and Uwe Walz. "Convertible securities and optimal exit decisions in venture capital finance." Journal of Corporate Finance 7, no. 3 (2001): 285–306. http://dx.doi.org/10.1016/s0929-1199(01)00023-2.

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29

Yang, Zhaojun, and Zhiming Zhao. "Valuation and analysis of contingent convertible securities with jump risk." International Review of Financial Analysis 41 (October 2015): 124–35. http://dx.doi.org/10.1016/j.irfa.2015.05.029.

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30

Dunn, Kenneth B., and Kenneth M. Eades. "Voluntary conversion of convertible securities and the optimal call strategy." Journal of Financial Economics 23, no. 2 (1989): 273–301. http://dx.doi.org/10.1016/0304-405x(89)90059-7.

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31

DeBerg, Curtis L. "Earnings per share and the actual conversion of convertible securities." Journal of Accounting Education 8, no. 1 (1990): 137–51. http://dx.doi.org/10.1016/0748-5751(90)90026-4.

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32

Nigbur, Tobias. "Calls of convertible debt securities: no bad news at all." Financial Markets and Portfolio Management 29, no. 1 (2015): 61–79. http://dx.doi.org/10.1007/s11408-014-0243-z.

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33

Sun, Zhongquan, Le Yang, and Lin Tong. "Research on Convertible Bond Issuance Program." Frontiers in Business, Economics and Management 11, no. 3 (2023): 59–62. http://dx.doi.org/10.54097/fbem.v11i3.12952.

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As of 2023, it has been 32 years since convertible bonds were introduced into China. In 1992, Baoan convertible bonds, as China's first convertible bonds, were issued with an issue size of RMB 500 million, thus opening the door to China's convertible bond market. However, for a long time, due to the imperfection of relevant laws and regulations, the growth rate of the convertible bond market has been very slow, and listed companies prefer equity financing, which makes it difficult for convertible bonds to be implemented on a large scale. However, since 2015, the Securities and Futures Commissi

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34

Trivedi, Dr Samamba Lennox. "Legal Aspects of Promoting Investor and Issuer Participation in Sub-Saharan Africa Equity Markets—The Case for a Functional Bond Market." International Journal of Research and Innovation in Social Science VII, no. VIII (2023): 249–73. http://dx.doi.org/10.47772/ijriss.2023.7818.

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This study examines the Zambian regulatory and institutional framework which governs the public distribution of securities so as to establish whether or not the said framework provides adequate incentives for the growth of bond issues and the bond market in Zambia. The study employs the doctrinal and the non-doctrinal approaches to evaluating the effectiveness of regulatory rules and institutions. The results of the study are: (i) the Zambian bond market is in the nascent stage of development like the bond markets of most Sub-Saharan jurisdictions (ii) the corresponding equity markets in Sub-S

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35

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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36

Ganshaw, Trevor, and Derek Dillon. "CONVERTIBLE SECURITIES: A TOLLBOX OF FLEXIBLE FINANCIAL INSTRUMENTS FOR CORPORATE ISSUERS." Journal of Applied Corporate Finance 13, no. 1 (2000): 22–30. http://dx.doi.org/10.1111/j.1745-6622.2000.tb00039.x.

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37

Hellmann, Thomas. "IPOs, acquisitions, and the use of convertible securities in venture capital." Journal of Financial Economics 81, no. 3 (2006): 649–79. http://dx.doi.org/10.1016/j.jfineco.2005.06.007.

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38

Liebenberg, Francois, Gary Van Vuuren, and Andre Heymans. "Pricing contingent convertible bonds in African banks." South African Journal of Economic and Management Sciences 19, no. 3 (2016): 369–87. http://dx.doi.org/10.4102/sajems.v19i3.1413.

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In times of financial distress, banks struggle to source additional capital from reluctant private investors. Sovereign bailouts prevent disruptive insolvencies, but distort bank incentives. Contingent convertible capital instruments (CoCos) – securities which possess a loss-absorbing mechanism in situations where the capital of the issuing bank reaches a level lower than a predefined level – offer a potential solution. Although gaining in popularity in developed economies, CoCo issuance in Africa is still in its infancy, possibly due to pricing complexity and ambiguity about conversion trigge

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39

Kang, Byung Jin. "Economic Benefits of Derivatives for Long Term Investments-Equity Linked Securities." Journal of Derivatives and Quantitative Studies 27, no. 2 (2019): 211–52. http://dx.doi.org/10.1108/jdqs-02-2019-b0004.

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In this paper, we examined the economic benefits of derivatives in the aspect of investment assets. Our study differs from previous studies in that it analyzed the differences in the economic benefits of derivatives between for short term investors and for long term investors, and focused on the equity linked securities (ELS) rather than plain vanilla derivatives. We found the following results from the analysis over 1 to 20 years of investment horizons for four different types of equity linked securities, including ‘Auto-callable ELS’, ‘Knock-out ELS’, ‘Digital ELS’ and ‘Reverse Convertible E

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40

Van der Linde, KE. "Aantekeninge: The legal nature and implications of the conversion of convertible securities." Tydskrif vir die Suid-Afrikaanse Reg 2022, no. 3 (2022): 514–27. http://dx.doi.org/10.47348/tsar/2022/i3a6.

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Maatskappye geniet aansienlike vryheid ten opsigte van die regte wat aan verskillende klasse aandele toegewys word. Benewens tipiese klasonderskeidings gebaseer op stemreg, aanspraak op dividende en die reg om by ontbinding in die maatskappy se netto bates te deel, kan die eienskappe van aflosbaarheid en omskepbaarheid verdere variasie in die aandeelstruktuur skep. Hierdie bydrae fokus op omskepbare aandele en ander omskepbare sekuriteite soos omskepbare skuldbriewe. Omskepbaarheid dui op die kenmerk dat een sekuriteit mettertyd omskep kan word in ’n ander sekuriteit, hetsy ter keuse van die m

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41

Williams, Jan L., and Alex P. Tang. "Private placements of convertible securities: stock returns, operating performance and abnormal accruals." Accounting & Finance 49, no. 4 (2009): 873–99. http://dx.doi.org/10.1111/j.1467-629x.2009.00311.x.

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42

Tang, Alex P., Palani-Rajan Kadapakkam, and Ronald F. Singer. "THE VALUATION EFFECTS OF OUT-OF-THE-MONEY CALLS OF CONVERTIBLE SECURITIES." Journal of Financial Research 17, no. 4 (1994): 481–93. http://dx.doi.org/10.1111/j.1475-6803.1994.tb00160.x.

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43

Ammann, Manuel, Kristian Blickle, and Christian Ehmann. "Announcement Effects of Contingent Convertible Securities: Evidence from the Global Banking Industry." European Financial Management 23, no. 1 (2016): 127–52. http://dx.doi.org/10.1111/eufm.12092.

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44

Marquardt, Carol A., and Christine I. Wiedman. "Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities." Review of Accounting Studies 12, no. 4 (2007): 487–523. http://dx.doi.org/10.1007/s11142-007-9040-5.

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45

Downing, Chris, Shane Underwood, and Yuhang Xing. "The Relative Informational Efficiency of Stocks and Bonds: An Intraday Analysis." Journal of Financial and Quantitative Analysis 44, no. 5 (2009): 1081–102. http://dx.doi.org/10.1017/s0022109009990305.

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AbstractIn light of recent improvements in the transparency of the corporate bond market, we examine the relation between high frequency returns on individual stocks and bonds. In contrast to the authors of previous literature, we employ comprehensive transactions data for both classes of securities. We find that hourly stock returns lead bond returns for nonconvertible junk- and BBB-rated bonds, and that stock returns lead bond returns for convertible bonds in all rating classes. Most of the predictable nonconvertible bonds are issued by companies in financial distress, while the predictable

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46

Blumenstein, Ian B., J. Eric Maki, and John T. Owen. "SEC permits abbreviated tender and exchange offers for non-convertible high-yield and investment-grade debt securities." Journal of Investment Compliance 16, no. 3 (2015): 28–29. http://dx.doi.org/10.1108/joic-06-2015-0040.

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Purpose – To advise companies of a recent SEC no-action letter relating to tender and exchange offers for certain debt securities. Design/methodology/approach – Reviews various conditions allowing an issuer to use a shortened timeframe in which certain debt tender/exchange offers need be kept open for as few as five business days. Findings – The abbreviated debt tender/exchange offer structure contemplated by the no-action letter provides a more efficient mechanism for conducting debt tender/exchange offers in certain circumstances. Practical implications – Issuers conducting a debt tender/exc

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47

Rue, Joseph C., William T. Stevens, and Ara Volkan. "Accounting For Convertible Bonds: An Alternative Approach." Journal of Applied Business Research (JABR) 12, no. 2 (2011): 41. http://dx.doi.org/10.19030/jabr.v12i2.5825.

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<span>Accounting for convertible bonds (CBs) has been a source of controversy for more than two decades. The main question relates to the nature of CBs. Should they be defined as: 1) debt; 2) equity; or 3) hybrid securities having both debt and equity characteristics? The disagreements revolve around the definition of several financial statement elements and fundamental concepts of accounting measurement. We believe that current procedures in accounting for CBs are flawed and alternative measures of reporting and recognizing CBs are required in order to provide useful information to exte

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48

Rai, Atul. "Changes in risk characteristics of firms issuing hybrid securities: case of convertible bonds." Accounting and Finance 45, no. 4 (2005): 635–51. http://dx.doi.org/10.1111/j.1467-629x.2005.00148.x.

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49

Frierman, Michael, and P. V. Viswanath. "Agency Problems of Debt, Convertible Securities, and Deviations from Absolute Priority in Bankruptcy." Journal of Law and Economics 37, no. 2 (1994): 455–76. http://dx.doi.org/10.1086/467320.

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50

Davidson, Wallace N., John L. Glascock, and Won Jon Koh. "A TEST OF THE TAX-INDUCED LEVERAGE HYPOTHESIS IN CONVERTIBLE SECURITIES: A NOTE." Journal of Business Finance & Accounting 20, no. 1 (1993): 99–106. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00252.x.

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