Equity Characterization is a methodological construct in intercompany financing that identifies and classifies a financial instrument or transaction as equity based on its substantive economic attributes, legal rights, and control implications, distinguishing it from debt or hybrid instruments by emphasizing ownership interest, residual claim, and risk-bearing capacity.
7
Publications
696
Citations
8
Authors
6
Institutions
Publications per year
2017–2026
0
Parents
Publications
7
Equity and General Principles of law
M. Akehurst · International and Comparative Law Quarterly · 1976 · 118 citations
Law, Jurisprudence, Public Law +8
Financial Statement Analysis and Equity Valuation
Jeremiah Green · SSRN Electronic Journal · 2013 · 26 citations · Full text
Business, Accountancy, Finance +11
1–5 of 7
Authors
8
- MR
2
h-index
- JE
2
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- NH
1
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- AJ
1
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- MA
1
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1–5 of 8
Institutions
6
Texas A&M University
College Station, United States
1 h-index
1 publications
26 citations
United States Department of the Navy
Arlington, United States
1 h-index
1 publications
57 citations
University of Louisville
Louisville, United States
1 h-index
1 publications
318 citations
University of Kentucky
Lexington, United States
1 h-index
1 publications
318 citations
University of Louisville Hospital
Louisville, United States
1 h-index
1 publications
318 citations
Keio University
Tokyo, Japan
1 h-index
1 publications
23 citations
1–6 of 6
Venues
- Academy of Management Review
AMR · 2 publications · 455 citations
2
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- SSRN Electronic Journal
Repository · 1 publications · 26 citations
1
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- International and Comparative Law Quarterly
1 publications · 118 citations
1
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- Journal of Personality and Social Psychology
1 publications · 57 citations
1
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- Review of Economic Design
1 publications · 23 citations
1
h-index
1–5