Owner of Student Housing in Orlando Taps Debt Reserve for Sinking Fund
- ARE SINKING FUNDS OBSOLETE?--A COMMENT. Parks, William H. // Nebraska Journal of Economics & Business;Spring72, Vol. 11 Issue 2, p54
Questions the use of sinking-fund bonds from the perspective of both the issuer and the bondholder. Proposal for possible alternative to sinking-fund bonds; Assumptions of bondholders about sinking fund; Assumption of issuers.
- A Discounted Cash-Flow Model of Convertibles Subject to Multiple Calls in a World of Refunding Costs and Stochastic Interest Rates. Murphy, J. Austin // Southern Economic Journal;Jul89, Vol. 56 Issue 1, p87
The present study develops a precise model for convertibles which is consistent with both corporate call practice and empirically observed market prices. The model, which utilizes the discounted cash-flow framework employed by Murphy  for analyzing callable non-convertibles, values each...
- Corporate borrowing choices in the '90s. Coffey, Willian J.; Schier, Lewis // CPA Journal;Sep93, Vol. 63 Issue 9, p68
Discusses bond financing options for companies. Elements of a formal loan agreement or bond indenture; Types of bonds; Evaluation of sinking fund bonds; Comparison between callable and sinking fund bonds; Convertible bonds; Accounting principles allowing the extinguishment of sinking fund debt....
- Sinking fund. // Essential Finance;2003, p275
A definition of the business term sinking fund is presented, which means an account into which money is paid at regular intervals to meet a large payment that is expected at some future date.
- Replacement allowance: Modified sinking fund method. Mann, George R. // Appraisal Journal;Oct90, Vol. 58 Issue 4, p486
Presents a modified sinking fund method used by appraisers for calculating annual replacement allowance. Comparison with straight-line method; Reflection of timing, actual cost and accrued depreciation for items to be replaced.
- EFFECTS OF A SINKING FUND ON PREFERRED STOCK MARKETABILITY: A PROBIT ANALYSIS. Gombola, Michael; Ogden, William // Quarterly Journal of Business & Economics;Summer88, Vol. 27 Issue 3, p41
This study examines the effects of sinking fund provisions on the market reception of preferred stock. The effect upon this market reception of a regulatory change by the National Association of Insurance Commissioners also is studied. Results of an N-Chotomous probit analysis indicate that...
- Dumb things are said about why tax increases are so wonderful. Stephenson, Howard // Enterprise/Salt Lake City;8/26/2002, Vol. 32 Issue 9, p26
Comments on the need for a tax increase in Utah. Advantage of not returning the budget surplus to the public; Creation of a sinking fund to replace junior high schools; Opinion of the public on tax increases.
- INFORMATION ASYMMETRY AND MUNICIPAL REVENUE BONDS. Kurtenbach, James M.; Vijayakumar, Jayaraman // Journal of Public Budgeting, Accounting & Financial Management;Summer99, Vol. 11 Issue 2, p177
Presents a study which discussed the theoretical arguments for the existence and measurement of information asymmetry in the market for municipal revenue bonds. Development of theoretical foundation for the hypotheses; Association of municipal revenue bonds with sinking funds; Research...
- The tax-cutters are too clever by half. Suess Kennedy, Sheila // Indianapolis Business Journal;5/5/2014, Vol. 35 Issue 10, p11
The author discusses the negative long-term consequences of tax cuts such as the selling of public assets, offloading expenses in other, and raiding sinking funds.