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Distressed Securities - One of Most Important Finance Term

In UGC NET, many student take "accounting and Finance" as their specialized subject for writing two big questions of 20 marks each. So, students who are preparing this exam. must know all basic terms of finance, even if it is not covered under UGC NET exam syllabus. Today, we are discussing one of most important finance term " Distressed securities."

Meaning of distressed securities is just opposite to its dictionary meaning. In dictionary, distressed means troubled or afflicted. But in finance, distressed securities are totally secured loan which is taken by company in the form of bond or debentures or bank debt. So, there is no trouble, in case a company is liquidated. Its creditors or lenders are protected from losing fund due to bankruptcy. These type of distressed securities are most popular in USA and are dealt in USA stock market.

In recent years, private investment partnerships such as hedge funds have been the largest buyers of distressed securities

Distress Securities Analysis

Prof. Edward I. Altman analysed Distress securities in his book "Distressed securities: Analyzing and Evaluating market potential" and he said,"Over the last 20 years, the American bankrupt company profile has been transformed. Once a small, undercapitalized distressed firm, it now increasing involves large enterprises with complex asset and liability structure. Distress securities have become one of major source because there has been an impressive diversification choices in these type of securities. If we see market picture, we find that distressed debt was traded 33 billion dollars just in 1990 and now this figure has increased.

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Accounting Education: Distressed Securities - One of Most Important Finance Term
Distressed Securities - One of Most Important Finance Term
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Accounting Education
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