可转换债券与普通债券、普通股股票价值的比较分析

Value Analysis Comparing Convertible Bonds Common Bonds and Common Stocks

介绍了可转换债券价值评价的方法,并通过分别比较发行可转换债券筹集资金与普通债券、普通股股票集资,说明在何种情况下发行可转换债券是对公司有利的,从而揭示出发行可转换债券对公司财务状况的影响。

This article introduces the evaluation method of convertible bonds and discloses the effect of issuing convertible bonds to the value of enterprise by comparing convertible bonds to common bonds and common stocks.