We then examine the potential link between the real risk premium and macro variables. We find that macro factors associated with real estate and consumer income and expenditure can capture a large portion of forecastable variations in excess returns on real bonds. Finally, we propose a long-run...
百度试题 题目Over the term of a bond, the amortization of the premium on bonds payable: 相关知识点: 试题来源: 解析 decreases interest expense.反馈 收藏
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Cash($400,000x1.02)BondsPayablePremiumonBondsAcontraaccount—Payable408,000 400,0008,000 subtractedMfromCompanysellsbondswithafacevalueofBondsPayable$400,000ontheauthorizationdateat97.Cash($400,000x.97)DiscountonBondsPayableBondsPayable388,00012,000 400,000 IntermediateAccounting11Long-termLiabilitiesAnd...
10.When bonds are purchased with the expectation of holding them indefinitely, the discount or premium should be amortized over the remaining life of the bonds.当购入的债券准备无限期持有,折价和溢价应在债券的持有期内摊销。 11.A Study on Liquidity Premium of Treasury Bonds in Shanghai Stock Excha...
GreenwoodandStein,2014).Asaconsequence,anincreaseinthesupplyoflonger-termdebtcanreducebondspricesthroughanincreaseinthetermpremiumcomponentofyields.7 Table1presentsselectedestimatesfromtheliteraturethatfocusonthelonger-run relationshipbetweenthesevariables.StudiessuchasEngenandHubbard(2004)andLaubach (2009)takeareduce...
The requirement is to determine how the amortization of a bond premium on long-term debt should be presented in the statement of cash flows. If bonds are sold at a discount or premium, the interest expense for the period will differ from the change in cash resulting from payment of ...
B is incorrect because the maturity effect holds for bonds that have short maturities and high coupons. C is incorrect because the maturity effect always holds on bonds priced at a premium above par value.discount and long-term debt 懂了,但不明白为什么强调low coupon rate ...
2017. Estimation of the Term Premium within Australian Treasury Bonds; Working Paper. Canberra: Australian Office of Financial Management, pp. 18–83. Joslin, Scott, Kenneth J. Singleton, and Haoxiang Zhu. 2011. A new perspective on Gaussian dynamic term structure models. The Review of ...
For this reason, the older bonds based on the previous level of interest rate have less value, so investors and traders sell their old bonds, and the prices of those decrease. Conversely, when interest rates fall, bond prices tend to rise.2When interest rates fall, and new bonds with lowe...