@article {1971026,
	title = {Innovative Forms of Preferred Stock: Debt or Equity?},
	journal = {Commercial Lending Review},
	volume = {10},
	year = {1995},
	month = {1995},
	pages = {14-27},
	keywords = {Accounting},
	author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.}
}