Abbey, P. 2002. “Aspects of the Debt and Equity Tests,” 4, 7 Journal of Australian Taxation 269–281.
Bourke, G. 2004. “Drawing a Sharp Line in the Sand of the Debt/Equity Desert – Division 974 – Oasis or Mirage?” 33 Australian Tax Review 24–39.Google Scholar
Carlin, T., and N. Finch. 2005. “The rise and impact of hybrid securities in Australian listed corporations,” Macquarie Graduate School of Management, Working paper, 2005–22.
D’Ascenzo, M. 2010. “Agenda Item III: Taxation of the Financial Sector–Instruments and Intermediaries. 3rd International Tax Dialogue (ITD) Global Conference,” http://www.itdweb.org/financialconference/documents/Australia_TAXATION_OF_THE_FINANCIAL_SECTOR.pdf
Edgar, T. 2000. “The Taxation of Financial Arrangements (TOFA) Proposals: A Modest and Defensible Agenda for Reform (2000) 23(2)” University of New South Wales Law Journal 288–298 and (2000) 6(2) University of New South Wales Law Journal Forum 28–33.
Kleidt, B. 2005. “The use of convertible securities, market timing, investor rationing, signalling and asset restructuring,” Dissertation European Business School Destrich-Winkel.
Mackenzie, G. 2006. “Taxation as a Driver for Designing Convertible Securities,” 1 Journal of Applied Research in Accounting and Finance1541–1577.Google Scholar
Marston, C. 2006. “The Accounting and Taxation Regulation of Hybrid Securities,” 24 Company and Securities Law Journal 186–194.Google Scholar
Mayers, D. 1998. “Why Firms Issue Convertible Bonds: The Matching of Financial and Real Investment Options,” 13 Journal of Financial Economics 187–221.Google Scholar
Orow, N. 2001a. “Tax Treatment of Debt Instruments without Fixed Right to Redemption,” International Bureau of Fiscal Documentation, July/August, 208–217.
Orow, N. 2001b. “Reform of the Taxation of Financial Arrangements,” International Bureau of Fiscal Documentation, November/December, 320–326.
Orow, N. 2003. “Transformation of the Business Tax System,” International Bureau of Fiscal Documentation, January/February, 18–23.
Resende, C., A. Dib, and N. Perevalov. 2010. “The Macroeconomic Implications of Changes in Bank Capital and Liquidity Requirements in Canada: Insights from the BoC-GEM- FIN,” Bank of Canada Discussion Paper 16.Google Scholar
Roger, S., and J. Vlcek. 2011. “Macroeconomic Costs of Higher Bank Capital and Liquidity Requirements,” International Monetary Fund Working Paper 11/103.
Sarkar, S. 2003. “Early and Late Calls of Convertible Bonds,” Theory and Evidence,” 27 Journal of Banking and Finance 1349–1374.Google Scholar
Suchard, J., and M. Singh. 2006. “The Determinants of the Convertible Security Issuance Decision for Australian Firms,” 14 Pacific-Basin Finance Journal 269–290.Google Scholar
Veld, C., I. Longarski, and J. Horst. 2006. “Why Do Companies Issue Convertible Bonds? A Review of Theory and Empirical Evidence,” http://ssrn.com/abstract=1401102.
Veld, C., and Y. Zabolotnyuk. 2009. “The Optimal Call Policy for Convertible Bonds: Is There a Market Memory Effect?” http://ssrn.com/abstract=1490926.
Wood, R. 1999. “The Taxation of Hybrid Financial Arrangements,” 47 Canadian Tax Journal 49–80.Google Scholar
Comments (0)