摘要
可转换债券作为介乎于债券和股权融资两者之间的工具 ,其定价受到诸多因素的影响 ,从对公司财务结构的影响来看 ,可转债严格优于普通债券等融资工具且增强了公司的负债能力。可转换债券的发行和转换与市场环境和公司自身素质密切相关。
Convertible bond as the tool between the bond and stock, its pricing is affected by many factors. From the effects on the financial structure of the company, convertible bond strictly excels come financial tools, such as common bond, and boosts up the ability in book. The issuing and converting of Convertible bond correlate much to the market environment and the characteristics of the company.
出处
《财经科学》
CSSCI
北大核心
2002年第3期64-67,共4页
Finance & Economics
