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039 9 _a201501091531
_badnan
_c201501061209
_dadnan
_c201412101503
_dmasrul
_y05-08-2014
_zmasrul
040 _aWMM-L
_beng
_cWMM-L
_erda
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_dCSt-Law
_dOHX
_dYDXCP
_dBTCTA
_dDLC
_dUKM
_erda
043 _ae-uk---
_an-us---
090 _aC15.9KD.S245 2
090 _aC15.9KD
_b.S245 2
100 1 _aSasso, Lorenzo,
_eauthor.
245 1 0 _aCapital structure and corporate governance :
_bthe role of hybrid financial instruments /
_cLorenzo Sasso.
264 1 _aAlphen aan den Rijn, The Netherlands :
_bKluwer Law International,
_c[2013]
264 4 _c©2013
300 _axi, 230 pages ;
_c25 cm.
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
490 1 _aInternational banking and finance law series ;
_vv. 21
500 _aOriginally issued as author's thesis (doctoral) --London School of Economics and Political Science (University of London), 2012.
504 _aIncludes bibliographical references (pages 193-215) and index.
505 0 0 _gIntroduction --
_tA historical perspective --
_tDistinguishing between equity and debt --
_tSettling the theoretical framework --
_tFrom the classification to the functional approach --
_tSignificant corporate decisions --
_tFinancing through hybrid instruments : risks opportunism and legal strategies for mitigation --
_tControl transactions --
_tConclusive considerations.
520 3 _aThis thesis consists of a study of English and US corporate finance law and, in particular, the law in relation to hybrid financial instruments. Hybrids of financial instrument presents a mix of equity and debt characteristics. Therefore this thesis excludes from examination all the derivative instruments, while it focuses on two main types of hybrid security, in relation to their relevance to the situation studied: preference shares and convertible bonds. Despite a clear distinction in law between equity and debt, the development of sophisticated hybrid financial instruments has forced regulators to look beyond the legal form of an instrument to its practical substance. As observable in practice, the increase in financial innovation reflects the necessity of the parties to allocate control and cash-flow rights in a way that diverges from the classic allocation resulting from equity and debt. Most of the empirical and theoretical research in this area has focused on the tax advantages of issuing hybrids as a way of reducing the cost of capital or on their capacity to be subordinated to all the creditors and to be unable to trigger the liquidation of the firm in case of default on its payouts. However, very little contribution has been made to the analysis of these securities with regard to their implications for corporate governance. This thesis aims to discuss the rationale for issuing hybrids, and to evaluate the law relative to these instruments against the background of both agency costs and property rights theories. The functional approach unveils an important rationale for issuing hybrids. The UK and US have legal systems characterized by transactional flexibility. They rely heavily on ex post standards strategies to protect preference shareholders and on the judiciary to evaluate the fairness of a transaction. This flexibility places the UK and US legal systems among the most business-friendly countries. The vacuum left by mandatory company law in favour of a major flexibility in the market has pushed the parties to fill it contracting for their rights. In so doing they have facilitated the business relations and better protected themselves with careful drafting.
650 0 _aHybrid securities
_xLaw and legislation.
650 0 _aCorporate governance
_xLaw and legislation
_zUnited Kingdom.
650 0 _aCorporate governance
_xLaw and legislation
_zUnited States.
650 0 _aCorporation law
_zUnited Kingdom.
650 0 _aCorporation law
_zUnited States.
830 0 _aInternational banking and finance law series ;
_vv. 21.
856 4 1 _3Table of contents only
_uhttp://www.loc.gov/catdir/toc/fy14pdf03/2013363828.html
907 _a.b15893868
_b2019-11-12
_c2019-11-12
942 _c01
_n0
_kC15.9KD.S245 2
914 _avtls003558635
990 _amab
991 _aFakulti Undang-Undang
998 _au
_b2014-08-05
_cm
_da
_feng
_gne
_y0
_z.b15893868
999 _c569046
_d569046