可转换债券是指发行人依照法定程序发行,在一定期间内依据约定的条件可以转换成股份的公司债券。它既有债券的性质,又有股票的性质,对企业资本结构有特殊影响。本文试对此作一粗浅探讨。一、可转换债券对资本结构和每股收益的影响企业发行可转换债券,最直接的意义在于可以以较 Convertible bonds are issued in accordance with legal procedures issued by the issuer, according to the agreed terms can be converted into shares of corporate bonds for a certain period of time. It has both the nature of the bond and the nature of the stock and has a special impact on the structure of the firm’s capital. This paper try to make a superficial discussion. First, the impact of convertible bonds on capital structure and earnings per share Convertible bonds issued by enterprises, the most direct meaning is that you can compare