Since the start of the financial crisis, various forms of securitization have been criticized for causing the problems … to this market. Our study focuses on the use of receivables securitization by non-financial firms, and we investigate who … filings of 242 users of securitization across the fiscal years 2006 and 2007, and combining it with accounting information …

-based activity of interest is asset securitization, though a number of other specific fee-based income-generating activities, such as … value. Moreover, large banks did not significantly alter their capital levels upon asset securitization, regardless of asset … type, as theory would imply. Given that large banks increased their aggregate securitization activity when the term …