Article: A simple approximation of the value of callable convertible preferred stock. (includes appendix)

* Convertible preferred stocks represent a small but significant source of financing. There were 128 such issues listed on the New York Stock Exchange in 1995, with aggregate market value of over $18.5 billion. Conversion features are often added to sweeten issues or to secure delayed equity financing. (See Billingsley and Smith (1996) for a recent survey and thorough analysis.) Most convertibles have call provisions, hence conversion can be forced. Thus, the callable convertible issue enables managers to alter capital structure as circumstances dictate. (See Stein (1992) for rigorous theoretical development, and Emery, Iskander-Datta, and Rhim (1994) for an analysis of ...

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