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Found 2 from your keywords: author=GARY J. PREVITS
cover
RESEARCH IN ACCOUNTING REGULATION
Comment Share
GARY J. PREVITS

Firms that meet certain criteria can register debt or equity securities for issuance any time during the subsequent two years. This process is known as shelf registration. Key shelf registration qualification criteria include $75 million market capitalization held by outsiders, timely SEC filings, investment-grade ratings of debt, no defaults on debt payments, and listing on national stock ex…

Edition
sixteenth edition
ISBN/ISSN
0-7623-1131-2
Collation
-
Series Title
RESEARCH IN ACCOUNTING REGULATION
Call Number
-
cover
RESEARCH IN ACCOUNTING REGULATION
Comment Share
GARY J. PREVITS

This paper examines the economic substance of a broad range of securities by investigating their association with systematic risk and prices. The analysis is motivated by continuing security innovation and its impact on hybrid security reporting. Based on a sample of 2,617 firms that reported minority interests or preferred stock during 1993–1997, the results indicate that redeemable prefer…

Edition
First Edition
ISBN/ISSN
0-7623-1022-7
Collation
-
Series Title
RESEARCH IN ACCOUNTING REGULATION
Call Number
-