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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF APPLIED BUSINESS AND ECONOMICS


Early Bond Repurchases Without Retirement


Author(s): Sheldon R. Smith, Marty D. Van Wagoner

Citation: Sheldon R. Smith, Marty D. Van Wagoner, (2020) "Early Bond Repurchases Without Retirement," Journal of Applied Business and Economics, Vol. 22, Iss.13,  pp. 92-101

Article Type: Research paper

Publisher: North American Business Press

​Abstract:

Companies can buy back and retire their own bonds before maturity, resulting in a possible gain or loss on the extinguishment of debt. What would happen if a company repurchased its own bonds before maturity but did not retire them, potentially holding them for resale later before the bonds mature? This paper provides a conceptual exploration of the early repurchase of bonds without a corresponding retirement.