We thank Ravi Arcot, CEO of Kynex Inc., for providing convertible bond data, and Ned Blanchard of the Office of the Associate Chief Counsel (Financial Institutions and Products) of the Internal Revenue Service for discussions regarding the tax treatment of contingent payment debt instruments. We also thank John Graham for providing data on marginal tax rates. We appreciate comments and suggestions by Daniel Bens, Philip Berger (editor), Sanjeev Bhojraj, Peggy Bishop, Mary Ellen Carter, Ted Christensen, Tom Dyckman, Fabrizio Ferri, Ole-Kristian Hope, Mark Huson, Charles Lee, Zach Liu, Kin Lo, Suzanne Morsfield, Mark Nelson, John Phillips, Christine Tan, Karen Teitel, Steve Umlauf, Teri Yohn, an anonymous referee, and workshop participants at the University of Connecticut, Cornell University, the Fourth Annual University of Utah Winter Conference, the 2004 Journal of Accounting Research Conference, and the 2004 American Accounting Association Annual Meeting.
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
Article first published online: 24 FEB 2005
Journal of Accounting Research
Volume 43, Issue 2, pages 205–243, May 2005
How to Cite
MARQUARDT, C. and WIEDMAN, C. (2005), Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share. Journal of Accounting Research, 43: 205–243. doi: 10.1111/j.1475-679x.2005.00168.x
- Issue published online: 24 FEB 2005
- Article first published online: 24 FEB 2005
- Received 1 January 2004; accepted 6 December 2004
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