Define single bond. single bond synonyms, single bond pronunciation, single bond translation, English dictionary definition of single bond. n. A covalent bond in which one electron pair is shared by two atoms. American Heritage® Dictionary of the Engl
In the midst of the rapid developments in the global economy in light of the outbreak of the Corona-virus, the issue of public debt is one of the most important tools that Arab countries have resorted to in order to address the Corona-virus pandemic. In addition to the numerous measures ...
We find that bond market entry is received unfavorably when the debt issue is motivated by keeping a lock on control. Conversely, when discipline is expected to increase due to bond market entry (high free cash flow, low dividends), stock price reactions are more positive. Moreover, the ...
We analyze yields on corporate bonds at the time of issue, searching for evidence of c... Y Hamao,T Hoshi 被引量: 9发表: 1997年 Deregulation of bank underwriting activities: impacts in the Euro–yen and Japanese corporate bond markets The purpose of this paper is to examine the impact ...
In this section, we describe the data, the sample, and the empirical strategies used to examine the impact of issuing offshore BIPOs on a firm's valuation, and the determinants of a firm's decision to issue bonds abroad. 3.1. Data ...
Where P is the bond issue price, m is the periodic market interest rate, F is the face value of the bond and c is the periodic coupon rate. Under the straight-line method, bond premium is amortized equally in each period.The journal entry for payment of interest and bond premium ...
the interest rate that causes the bond cash flows to equal its issue price. In case of the example above, bond discount amortization in the first period is $5,430 (=$9,852,591×6.2%/2 - $10,000,000×6%/2) and it increases as the bond nears its maturity.The journal entry for ...
Post journal entries for issuance of bond and the discount. A debit entry of $950,000 to the company’s cash account is necessary to reflect the inflow of cash at the time of issuing the bond. Issue a second debit entry of $50,000 to a bond discount account and a credit entry of ...
Two recent papers addressed this issue and provided theoretical estimation of BDEs for Me-B12 and Ado-B12 [29••,31]. For Me-B12, the experimental dissociation energy of 37±3 kcal mol−1 [7] was estimated at 25 kcal mol−1 [29••] or 22.9 kcal mol−1 [31], whereas...
As in previous research on fees (e.g. Kim et al., 2003), we find that fees, also referred to as spreads, increase in issue risk at the individual issue level. More importantly, we find that fees have risen over time for members of financial keiretsu, while fees have fallen for non-...