{"user_id":"96670","_id":"62739","citation":{"ama":"Bornemann T, Novotny–Farkas Z. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>","short":"T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024.","apa":"Bornemann, T., &#38; Novotny–Farkas, Z. (2024). <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>","chicago":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>, 2024. <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>.","mla":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>.","ieee":"T. Bornemann and Z. Novotny–Farkas, <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024.","bibtex":"@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }"},"title":"Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?","year":"2024","date_created":"2025-12-02T08:50:03Z","date_updated":"2025-12-02T08:50:23Z","type":"working_paper","author":[{"last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","first_name":"Tobias","id":"88419"},{"full_name":"Novotny–Farkas, Zoltán","last_name":"Novotny–Farkas","first_name":"Zoltán"}],"status":"public","department":[{"_id":"187"}],"doi":"10.2139/ssrn.4821642","language":[{"iso":"eng"}]}