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Understanding Corporate Bonds, Interest Rates, and Issuance Prices
Applied Finance and Accounting
View Archive Info| Field | Value | |
| Title |
Understanding Corporate Bonds, Interest Rates, and Issuance Prices
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| Creator |
Joyner, Donald T
McGowan, Carl B |
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| Description |
Businesses evolveover time and the degree of risk and the needs for financing evolve, too. In the early stages of a business, thebusiness is small and most of the financing comes from the entrepreneur andfrom retained earnings of the business. After a business achieves a certain size, external financing is neededsuch as venture capital, new stockholders’ equity, and bonds. Over the last one hundred years, individualsproviding external funding to businesses have demanded more and betterinformation. Currently, Sarbanes-Oxley requiresboth information and evidence that the information is correct. Thus, companies are required to have internalcontrols that validate the information provided to stakeholders and to have theauditors confirm the quality of the internal control mechanisms.
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| Publisher |
Redfame publishing
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| Contributor |
—
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| Date |
2015-07-22
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://redfame.com/journal/index.php/afa/article/view/682
10.11114/afa.v1i2.682 |
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| Source |
Applied Finance and Accounting; Vol 1, No 2 (2015); 143-149
2374-2429 2374-2410 |
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| Language |
eng
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| Relation |
http://redfame.com/journal/index.php/afa/article/view/682/911
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