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- W2262436507 abstract "In this article, Mr. Hariton argues that the current law treatments of conventional and contingent convertible debt are both incorrect, with the former understating, and the latter overstating, the accrual of interest on the debt component of the instrument. He therefore disagrees with the assertion of prior articles that the treatment of contingent convertible debt should be applied to conventional convertible debt, as well as with the assertion that the treatment of conventional convertible debt should be applied to contingent convertible debt. He suggests instead that the Secretary might want to use the authority Congress has granted him under section 385(a) to exclude, from the issue price of a convertible debt instrument, the amount paid for the conversion feature." @default.
- W2262436507 created "2016-06-24" @default.
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- W2262436507 date "2002-06-28" @default.
- W2262436507 modified "2023-09-25" @default.
- W2262436507 title "Conventional and Contingent Convertibles: Double or Nothing" @default.
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