Study of the Accounting Classification of Convertible Securities: A Market Analysis

This research project develops and empirically tests standards of convertible security classification that are related to convertible security systematic risk. This work provides evidence concerning how accounting and interest rate risk measures relate to market risk measures of convertible securities. An alternative market-based classification scheme is compared to the traditional contractual form classification scheme. In addition to classification issues, this endeavor tests the appropriateness of the assumption of systematic risk stationarity for convertible securities.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Beatty, Randolph Paul

• Business Administration, Accounting

Identifier

(UMI)AAI8302802

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71367