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ying qu xiao ke zhuan huan gong si zhai quan te bie xiang xia xiu zheng tiao kuan
Author(s): 
Pages: 25-26
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  可转换公司债券特别向下修正条款转换系数;
Abstract: 本文阐述了我国境内可转换公司债券特别向下修正条款的含义,指出了该条款存在的缺陷,认为应当取消特别向下修正条款,代之以固定的转换系数或其他合理方案。
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